Peculiarities of reflection in accounting of export-import transactions. Accounting for export transactions. Supply of goods by transfer when enterprises independently enter the foreign market

The basis for accounting of export operations is a contract for the supply of export products (performance of work, provision of services). Therefore, all aspects of contract execution must be reflected in accounting. In this case, it matters whether the supplier of export products enters into a foreign trade contract with a foreign buyer directly on his own behalf or carries out a foreign trade transaction through an intermediary under a commission agreement with him.

The Russian supplier organization is one of the parties to the contract - the seller. She enters into such a contract with a foreign partner herself, or it is done on her behalf by an intermediary under a contract of agency concluded between them.

In both cases, both the supply of export products and settlements with the foreign buyer are carried out by the supplier.

Accounting for the execution of the contract is carried out in the following order:

I. Scheme for recording the movement of export goods from supplier to buyer. To account for goods shipped for export, subaccount 45.1 “Shipped Export Goods” is used, in which export products are located until the sales are reflected in the accounting records (i.e. until the transfer of ownership to the buyer).

However, subaccount 45.1 does not record the specific location of goods shipped for export. To reflect in the accounting of export goods at all stages of the path from the supplier to the consignee, additional sub-accounts of row II will be required, the codes of which have four digits:

45.1.3 - Export goods in transit to Russian Federation.
45.1.4 - Export goods at ports and border railway points.
45.1.5 - Export goods in transit abroad.
45.1.6 - Export goods in warehouses, in processing and on commission abroad.

Export goods shipped are recorded at cost.

Accounting for overhead costs for export (expenses for the sale of export products).

When selling export goods, costs arise associated with its transportation from the point of departure to the point of destination, loading and unloading operations, storage, payment of insurance, customs duties and fees, commissions to intermediary and forwarding organizations and others. These are called overhead costs.

To account for overhead costs for export, special subaccounts are allocated on account 43 “Business expenses”. For example, subaccount 43.1 “Overhead costs for export and re-export in rubles” and subaccount 43.2 “Overhead costs for export and re-export in foreign currency”.

When reflecting overhead costs in accounting, the principle of temporal certainty of facts must be observed. economic activity. This means that overhead costs must be reflected in the accounting period in which they actually occurred, regardless of payment.

Consequently, overhead expenses that actually occurred in a given reporting period, but were not paid, must be attributed to subaccounts 43.1 and 43.2 on an accrual basis. Accordingly, in accounting, overhead costs are recorded in the following accounting entries:

when paying Dt 43.1 K 51

according to accrual Dt 43.1 K 76

Dt 43.2 K 76.

For the same reason, advance payments against upcoming overhead expenses cannot be attributed to subaccounts 43.1 and 43.1. They must be taken into account as deferred expenses or as advances issued, and then in fact written off to subaccounts 43.1 and 43.2.

A contract as an international purchase and sale agreement concluded between two parties - the seller and the buyer, provides for the seller's obligation to transfer any property into the ownership of the buyer or to provide him with certain services, and for the buyer the obligation to accept the property or services and pay a certain amount of money for them or, as payment, transfer other property to the seller, or provide him with other services.

Thus, the main feature of a purchase and sale agreement is the transfer of ownership of property or the transfer of services from the seller to the buyer and payment by the buyer for the property or service transferred to him.

When the moment of transfer of ownership occurs, the exporter’s accounting records must reflect the sale of export goods, which means a change in its owner. At this point, the goods shipped for export must be written off from the exporter’s balance sheet as property that no longer belongs to him.

Depending on the moment of transfer of ownership, the sale is reflected in accounting in two ways.

If ownership transfers from the seller to the buyer upon payment for the delivered goods, then the sale is recorded in an accounting entry:

Dt 52.1 Transit currency account

CT 46.1 Sales of export goods, works, services

For all other options, except for payment, whenever this moment occurs, the following entry is made in accounting:

Dt 62.1 Settlements with foreign buyers

CT 46.1 Sales of export goods, works, services.

Considering the need for the exchange rate of the Central Bank of the Russian Federation on a certain date to convert foreign currency amounts into rubles for accounting purposes, it is necessary to ensure that the date of transfer of ownership established in the contract is also certain and, in order to avoid disputes, is confirmed by a document. For example, if ownership passes upon delivery of the goods to the carrier, the words should be added: “as evidenced by the date of the bill of lading (or international railway waybill, other document).” It is especially important to stipulate a supporting document in the case when the moment of transfer of ownership is established upon the transfer of goods at any point or upon arrival at the destination.

Under contracts for the provision of services, the principle of transfer of ownership does not apply, since services do not have a tangible form. In relation to services, the Regulations on accounting currency transactions (PBU), the date of the transaction for the export of services is set as the date of transfer of the service. Therefore, when providing services, we reflect the sales on the date when the service acceptance certificate is signed by posting:

Dt 62.1 Kt 46.1

Reflection of transactions on the mandatory sale of part of foreign currency earnings in accounting:

1. The amount of currency subject to mandatory sale is withdrawn from the organization’s transit currency account and deposited in a special personal account of an authorized bank:

Dt 57 Transfers on the way 6000 US dollars x 23 rubles.

Kt 52.1 Transit currency account 75 kopecks. = 142500 rub.

2. At the same time, the rest of the foreign currency earnings is credited to the organization’s current foreign currency account:

Dt 52.2 Current foreign exchange account 3000 US dollars x 23 rubles.

Kt 52.1 Transit currency account 75 kopecks. == 71250 rub.

On account 52.1 there was an exchange rate difference in the amount of (23 rubles 75 kopecks - 23 rubles) x 9000 US dollars = 6750 rubles.

Kt 80, subaccount "Exchange differences" 6750 rub.

3. Ruble proceeds from the mandatory sale of currency are credited to the organization’s current account (USD 6,000 x 23 rubles 50 kopecks = 141,000 rubles): accounting export import

Dt 51 Current account.

Kt 48 Sale of other assets 141,000 rub.

The amount of foreign currency sold is written off to the cost of sales at the exchange rate of the Central Bank of the Russian Federation on the day of sale:

Dt 48 Sale of other assets 6,000 US dollars x 24 rubles. = 144,000 rub.

Kt 57 Translations on the way.

The financial result from the mandatory sale of part of the foreign currency earnings is determined:

Dt 3000 rub. (144000-141000)

The financial result is the difference between the exchange rate (sale rate) and the rate of the Central Bank of the Russian Federation on the date of sale.

4. On account 57 “Transfers in transit” there was an exchange rate difference in the amount of (24 rubles - 23 rubles 75 kopecks) x 6000 US dollars = 1500 rubles.

It arose due to the difference between the exchange rate of the Central Bank of the Russian Federation on the date of sale and on the date of deposit of the currency subject to mandatory sale.

The following entry is made in accounting for the amount of the exchange rate difference:

Kt 80, subaccount "Exchange differences". 1500 rub.

According to the above-mentioned Instruction of the Central Bank of the Russian Federation dated June 29, 1992 No. 7 (taking into account subsequent amendments and additions), organizations can carry out voluntary sales from a transit currency account in excess of the amounts subject to mandatory sale.

Thus, a mandatory sale is made only from the organization’s transit currency account, and a voluntary sale from both the current and transit currency accounts.

In the 1C: Accounting 8 program, reflecting goods export operations is quite simple. The same goes for selling goods on the domestic market. True, some variety in this process is introduced by the need to maintain separate VAT accounting. Before delving into the details of export operations that need to be reflected in the 1C Accounting 8 program, let’s consider the logic of document flow.

In the figure, the large central arrow symbolizes the time axis [application]. It contains a sequence of documents reflecting VAT accounting when exporting goods. The upper and lower stripes symbolize the sales book and the purchase book, respectively.

Often, the fact of selling goods for export and collecting documents confirming the right to apply the zero VAT rate refer to different tax periods. It is this situation that is reflected in the figures.

Initial debt to the budget. Let, at the time of admission new party goods in the sales book, a debt was recorded to pay VAT to the budget in the amount of 3,000 rubles.

Receipt of goods and services. After the receipt of a new batch of goods, as usual, we register the invoice received. Immediately or at the end of the tax period, using the document “Creating purchase book entries”, we reflect it in the purchase book. In our example, 10 units of goods were capitalized at a price of 1000 rubles per piece excluding VAT. As a result, we have 1,800 rubles deducted from the budget.

Sales of goods for export. Using the document “Sales of goods and services” we carry out the shipment of goods for export. In order for the program to understand that this is an export operation, it is necessary to make the appropriate settings in it. They will be discussed below.

Based on the export shipment, the exporter is obliged to issue the SF in one copy. An attempt to enter it into the sales book using the document “Creating sales book entries” will be unsuccessful. This is explained by the fact that the sales book reflects those SFs for which an obligation to pay VAT arises. We will have such an obligation only after the “Zero Rate Confirmation” document is registered in the program.

VAT restoration. The legislation allocates 180 to confirm the zero rate calendar days. Therefore, until the exporter confirms it, he is obliged to restore VAT. In our example, out of 10 units of purchased goods, one unit was sold for export. A deduction of 180 rubles was previously accepted for her. The document “VAT Restoration” restores this amount to be paid to the budget.

This document, in a sense, plays the role of the “Creating Sales Ledger Entries” document. It is he who places the SF received from the supplier in the sales book.

But pay attention to the next point. In this SF, the VAT amount is 1800 rubles. And therefore, only 180 rubles are reflected in the SF sales book. That is, in the amount corresponding to goods sold for export.

Zero rate confirmation. After documents confirming the right to apply the zero rate are collected, the exporter has the right to charge VAT at a rate of 0% on the sales amount. In addition, he has the right to deduct the restored VAT again. This operation is recorded by the document "Confirmation of zero rate".

Since confirmation of the zero rate occurred in the 2nd quarter, entries in the sales book and purchase book must be reflected in additional sheets.

We also draw attention to the fact that in the documents “Creating sales book entries” and “Creating purchase book entries”, it is necessary to set the flags “On sales with a VAT rate of 0%” and “Claimed for deduction of VAT 0%”, respectively.

All necessary operations are considered on the demo base of the program "1C: Accounting 8", release 2.0.19.9 platform 8.2.13.202. The exporter of goods is the organization CJSC "Exporter". Let's consider only those settings that are necessary to account for export transactions.

Since export transactions are taxed at a rate of 0%, be sure to check the box “The organization carries out sales without VAT or with VAT 0%”. In this case, "Simplified VAT accounting" will not be available. Set the remaining flags as you wish. Note that the flags “Generate invoices for settlements in cu in rubles” and “Take into account positive amount differences when calculating VAT” for exports in foreign currency have no meaning. They apply only to contracts in conventional units. After setting the flag “The organization carries out sales without VAT or with 0% VAT”, another tab will appear - “Without VAT and 0%”. The Tax Code of the Russian Federation does not define the procedure for calculating VAT in the absence of documents confirming the taxpayer’s right to apply a 0% VAT rate. In this case, the choice remains with the organization. VAT is deducted from revenue. VAT is charged on top. Of course, this choice must be fixed in the accounting policy of the organization.

General characteristics of legislative requirements for foreign trade activities

Federal Law No. 164-FZ of December 8, 2003 “On the Fundamentals of State Regulation of Foreign Trade Activities” defines foreign economic activity as the activity of carrying out transactions in the field of foreign trade in goods (import and export of goods), services, information and intellectual property.

For Russian taxpayers engaged in foreign economic activity, in addition to tax law, it is necessary to know the customs and currency legislation of Russia and the relevant countries, and also remember the requirements for transactions and tranches. Knowledge, in particular, of the rules for determining the customs value of goods, declaration and customs control, and the choice of an effective customs regime will help optimize the benefits of a foreign trade transaction.

Currency legislation imposes, among other things, the obligation on the resident to return to Russia the funds due to him on the basis of a foreign economic contract. Firstly, the resident must receive foreign or Russian currency into bank accounts in authorized banks for goods, information and results of intellectual activity transferred to non-residents, work performed for the non-resident and services provided to him.

Secondly, residents are obliged to ensure the return to the Russian Federation of funds paid to non-residents for goods not imported into the Russian customs territory, work not performed, services not provided, information and results of intellectual activity not transferred.

A resident organization that fails to comply with the repatriation requirement may be fined. The fine is charged in the amount of 3/4 to one size of the amount of funds not credited to accounts in authorized banks and not returned to the Russian Federation (clauses 4 and 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation). Therefore, care should be taken to fulfill this obligation already at the stage of concluding a contract, providing for a reasonable time frame for the return of funds.

In case of conflict situation The following actions performed at the stage of concluding the contract will testify in favor of the resident:
- inclusion in the contract of a condition on the method of ensuring the fulfillment of obligations depending on the reliability and business reputation of the partner. We are talking about a bank guarantee, penalty, guarantee, pledge, deposit, etc.;
- use of payment forms that eliminate the risk of the counterparty not fulfilling its obligations under the contract (for example, letter of credit, advance payment);
- an indication in the contract of the procedure for resolving possible disagreements (terms of pre-trial methods of protecting violated rights, which judicial body will consider the dispute);
- commercial risk insurance.

One of the mandatory details of a foreign trade contract is the name of the supply basis. This is provided for in the Recommendations for minimum requirements to the mandatory details and form of foreign trade contracts approved by the Ministry of Foreign Economic Relations of Russia on February 29, 1996 and communicated by Letter of the Central Bank of the Russian Federation dated July 15, 1996 No. 300.

The delivery basis is the terms of a foreign trade transaction, according to which responsibilities are divided between the seller and the buyer for the preparation of documents, distribution of costs, meeting delivery deadlines, etc. The delivery basis does not directly determine the moment of transfer of ownership, but indicates the moment of transfer of the risk of accidental loss.

Delivery bases are defined in the International Rules for the Interpretation of Trade Terms "Incoterms". Currently, there are thirteen bases, combined into 4 groups - E, F, C and D. The scope of the seller’s responsibilities gradually increases from the basic conditions of group E and becomes maximum in group D.

Thanks to the indication of the delivery basis in import contracts, differences in the interpretation of the most frequently encountered concepts in foreign trade are eliminated, the risks of loss and destruction of goods, and the responsibilities of the parties for transportation, insurance and customs clearance of cargo are distributed. Therefore, the formation of the price of goods from the exporter, as well as the importer’s costs associated with the purchase of goods, directly depend on the delivery basis according to Incoterms, agreed upon by the parties when concluding the contract.

Depending on the supply basis, the procedure for recording import/export of goods in accounting and tax accounting may change.

When signing a contract, the form of settlements with the counterparty is also established. The choice of payment terms should be approached differently, depending on whether you are buying or selling a product.

In international practice, the most common forms of payment are documentary letter of credit, documentary collection and bank transfer. Payments by checks are also practiced.

For the exporter, the most advantageous form of payment is an advance bank transfer. If the buyer refuses to pay an advance without receiving any guarantees, a bank letter of credit or collection form of payment can be used.

It is better for the importer to use payment by bank transfer upon receipt of the goods. If the foreign supplier does not agree to such conditions, documentary collection is applied. The letter of credit form is disadvantageous for the importer, but it is still preferable to an advance bank transfer.

The basic principles for dealing with letters of credit in international trade are set forth in the Uniform Customs and Practice for Documentary Credits published by the International Chamber of Commerce (Publication No. 500); for collection - in the Uniform Rules for Collection (International Chamber of Commerce Publication No. 522). The procedure for check circulation is established by Art. 877-885 of the Civil Code of the Russian Federation, since Russia has not joined the Geneva Convention establishing a Uniform Law on Checks.

After concluding a contract with a non-resident, if the contract amount exceeds USD 5,000, Russian organization submits a transaction passport to the authorized bank (clause 2.1 of the Regulations of the Central Bank of the Russian Federation dated 01.06.2004 No. 258-P “On the procedure for residents to submit supporting documents and information to authorized banks related to the conduct of currency transactions with non-residents in foreign trade transactions, and the exercise of control by authorized banks for conducting currency transactions"). The procedure for its execution is established in Bank of Russia Instruction No. 117-I dated June 15, 2004. The resident is obliged to issue a transaction passport no later than the first currency transaction under the contract or other fulfillment of obligations under it.

For each operation related to the execution of a foreign trade agreement, the resident must report to the bank in which the transaction passport was issued.

The procedure for submitting information on transactions under foreign trade contracts is regulated by the Regulations on the procedure for residents to submit supporting documents and information related to foreign exchange transactions under foreign trade contracts, dated 01.06.2004 No. 258-P and Instruction No. 117-I, approved by the Central Bank of the Russian Federation. The transaction passport number is indicated in the cargo customs declaration.

Import

The import of goods into the customs territory of the Russian Federation without the obligation to re-export is recognized as import (Clause 10, Article 2 of Federal Law No. 164-FZ). The term “import” does not appear in the Customs Code. Instead, the phrase “issue for domestic consumption” is used. This is a customs regime in which goods imported into the customs territory of the Russian Federation remain in this territory without the obligation to remove them from this territory (Article 163 of the Labor Code of the Russian Federation).

In accordance with paragraph 1 of Art. 69 of the Labor Code of the Russian Federation, the arrival of goods into the customs territory of the Russian Federation is allowed at checkpoints across the state border of the Russian Federation. After crossing the customs border, the carrier is obliged to deliver the goods imported by him to the checkpoint, present them to the customs authority and submit the documents and information provided for in Art. 73-76 of the Labor Code of the Russian Federation (depending on the type of transport used for international transportation).

Customs clearance when importing goods begins with the submission to the customs authority of a preliminary customs declaration or documents in accordance with Art. 72 of the Labor Code of the Russian Federation (depending on which action is performed earlier), and ends with the placement of goods under the customs regime of import, calculation and collection of customs duties.

Declaration of goods is carried out by the declarant or a customs broker (Article 124 of the Labor Code of the Russian Federation). The declarant is the person who declares the goods or on whose behalf the goods are declared (clause 15, clause 1, article 11 of the Labor Code of the Russian Federation), that is, in the case of imported goods from abroad, the declarant will be the Russian buyer. A customs broker (representative) is an intermediary who carries out customs operations on behalf and on behalf of the declarant. A customs broker can only be Russian entity included in the Register of customs brokers (representatives) (clause 1 of article 139 of the Labor Code of the Russian Federation).

A customs declaration for imported goods is submitted no later than 15 days from the date of presentation of the goods to customs authorities at the place of their arrival or from the date of completion of internal customs transit, if the declaration is not made at the place of arrival of the goods (Article 129 of the Labor Code of the Russian Federation). For foreign goods, before their arrival on the customs territory of the Russian Federation or before the completion of internal customs transit, a preliminary customs declaration can be submitted (Article 130 of the Labor Code of the Russian Federation). To do this, copies of transport (carriage) or commercial documents accompanying the goods, certified by the declarant, are submitted to the customs authority. After the goods arrive, the customs authority compares the information contained in the specified copies with the information contained in the original documents. However, if the goods are not presented to the customs authority that accepted the preliminary customs declaration within 15 days from the date of its acceptance, then the declaration is considered not submitted.

When declaring goods, documents confirming the information declared in the customs declaration are submitted to the customs authority (Article 131 of the Labor Code of the Russian Federation):
- international sale and purchase agreements or other types of agreements concluded during a foreign economic transaction;
- commercial documents available to the declarant;
- transport (shipping) documents;
- permits, licenses, certificates and (or) other documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation;
- documents confirming the origin of goods (in cases provided for in Article 37 of the Labor Code of the Russian Federation);
- payment and settlement documents;
- documents confirming information about the declarant.

The Customs Code provides for a number of simplified customs clearance procedures, which can be used by persons engaged in foreign economic activity for at least three years, subject to the following conditions:
- the absence of entered into force and unexecuted decisions in cases of administrative offenses;
- maintaining a system for recording commercial documentation in a way that allows customs authorities to compare the information contained in it with information submitted to customs authorities during customs clearance of goods.

One of the conditions for customs authorities to perform actions related to customs clearance is the payment of customs duties. In accordance with paragraph 1 of Art. 318 of the Labor Code of the Russian Federation, customs payments include:
- import customs duty;
- VAT and excise tax levied when importing goods into the customs territory of the Russian Federation;
- customs duties.

The basis for calculating import customs duties, as a rule, is the customs value of goods, which is determined by one of the six methods set out in Art. 12 of the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the customs tariff.” The correctness of its calculation will affect the amount of payments.

As a rule, to determine the customs value of goods under an import contract, it is necessary to convert foreign currency. In this case, the foreign currency exchange rate against the ruble is applied, established by the Bank of Russia and valid on the day the customs authority accepts the customs declaration (Article 326 of the Labor Code of the Russian Federation). Import customs duty rates are applied differentially depending on the country of origin of the goods.
Customs duty rates are fixed and depend on the customs value of the goods.
The Customs Code provides for the payment of customs duties, excise taxes and VAT in two ways: to the cash desk and to the account of the customs authority. Payment is made in rubles (clause 2 of Article 331 of the Labor Code of the Russian Federation regarding the payment of customs duties and taxes in foreign currency was suspended for the period from January 1 to December 31, 2008 by Federal Law No. 198-FZ of July 24, 2007).

Payments must be made no later than 15 days from the date of presentation of goods to the customs authority at the place of their arrival in the Russian Federation or from the date of completion of internal customs transit, if the declaration of goods is not made at the place of their arrival.

Most often in practice, importers make advance payments (Article 330 of the Labor Code of the Russian Federation). In this case cash are deposited into the account of the customs authority for upcoming customs payments and are not identified by the payer as specific types and amounts of customs payments in relation to specific goods.

These funds 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. Submission of a customs declaration is considered as such an order. If the customs declaration is submitted by a customs broker on behalf of the entrepreneur who made the advance payments, then it will also be considered as an order of this entrepreneur, and then the advance payments can be considered customs.

Accounting and tax accounting of customs payments

Such types of customs payments as duties and fees are not included in tax payments, since they are not mentioned in Art. 13 of the Tax Code of the Russian Federation, and their payment is regulated by the Customs Code. Based on the Chart of Accounts, settlements for these payments are recorded on account 76 “Settlements with various debtors and creditors”, to which, if necessary, subaccounts of the second and higher orders can be opened.

Customs duties and fees paid by the organization in accounting are included in the initial cost of fixed assets acquired under an import contract (clause 8 of PBU 6/01), in the cost of materials and in the accounting value of goods (clause 6 of PBU 5/01). In tax accounting, customs duties and fees, as well as in accounting, form the initial cost of fixed assets (clause 1 of Article 257 of the Tax Code of the Russian Federation), are included in the cost of material assets (clause 2 of Article 254 of the Tax Code of the Russian Federation), and only when When purchasing goods, the taxpayer can independently determine the accounting procedure either in the cost of purchased goods or as part of indirect expenses (Article 320 of the Tax Code of the Russian Federation).

In the accounting records of the organization, the amounts of customs duties and taxes on imports will be reflected as follows:

Debit 76 – Credit 51 “Current accounts”
- the amounts of customs duties and fees are listed

Debit 08 “Investments in non-current assets”, 10 “Materials”, 41 “Goods” - Credit 76
- included in the cost of purchased goods (raw materials, supplies, equipment) is the amount of customs duties and fees paid.

Example 6

The organization imports a consignment of imported goods into the territory of the Russian Federation. The cost of imported goods is equivalent to 300,000 rubles, VAT paid at customs is 54,000 rubles. The amount of customs duty is 10,000 rubles, and customs duties are 1,000 rubles.

The following entries will be made in the organization's accounting:

Dt	CT	Amount, rub.
		11 000	The amounts of customs payments and fees are listed
		54 000	VAT paid on import of goods
		300 000	Imported goods accepted for accounting
		11 000	The cost of imported goods has been increased by the amount of customs duties

VAT on import of goods

When importing goods into the customs territory of the Russian Federation, the importer is required to pay VAT to customs authorities at a rate of 10 or 18%, depending on the type of imported goods. Depending on the type of goods and the customs regime for import, goods may be exempt from VAT in whole or in part (Articles 150 and 151 of the Tax Code of the Russian Federation).

VAT paid when importing goods is accepted for deduction by the taxpayer if the following conditions are met:
- imported goods are registered;
- relevant primary documents are available;
- imported goods will be used to carry out operations recognized as subject to VAT;
- VAT is actually paid to the customs authorities.

When importing goods into the territory of the Russian Federation, a customs declaration for imported goods and payment documents confirming the actual payment of VAT to the customs authority are registered in the purchase book. Documents must be kept in the journal of received invoices.

With regard to customs declarations, an assumption has been made that it is possible to store their copies, rather than the originals, in the logbook of received invoices. In this case, copies of customs declarations must be certified by the head and chief accountant of the importing organization ( individual entrepreneur). This possibility is not provided for payment documents, however, in practice, an additional copy of the payment order is usually printed, and the originals are stored in the journal of received invoices and the filing of bank documents.

If an importing organization uses the simplified tax system, it must include the amount of VAT paid in the cost of the goods. If the object of taxation is “income minus expenses,” she has the right to include this amount in expenses that reduce the tax base (Articles 346.16 and 346.17 of the Tax Code of the Russian Federation). If such an organization imported not goods, but a fixed asset, then the amount of VAT is not taken into account as an expense, but is included in the cost of the fixed asset.

Use of intermediary agreements when importing

In some cases, when using the services of intermediaries in the process of conducting foreign economic activity, problems may arise with the acceptance of VAT for deduction. This depends on the type of contract concluded with the intermediary.
Thus, if a contract of agency is concluded between a subject of foreign economic activity and an intermediary, then the intermediary-attorney acts in relations with the customs authorities on behalf of the principal. Accordingly, all documents will be issued by customs to the principal.

In the case where a commission agreement is concluded between the intermediary and the importer, the intermediary commission agent acts in relations with the customs authorities on his own behalf. Then all documents, including the customs declaration, will be issued in his name, and not in the name of the importer.

Even if the commission agent issues an invoice to the principal indicating the amount of VAT paid to the customs authorities, the principal does not have the right to reflect it in the purchase book. According to clause 10 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating VAT, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914, in the purchase book it is required to reflect only customs declarations and payment documents confirming the fact of payment of tax to customs authorities.

In this case, as an appendix to the commission agent's report, there must be a customs declaration or a copy thereof, certified in the usual manner, as well as documents confirming the payment of tax at customs by the commission agent. It is these documents that the importer should indicate in the purchase book (Letter of the Ministry of Finance of Russia dated March 23, 2006 No. 03-04-08/67).

Export

According to Art. 2 of the Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities”, export of goods is the removal of goods from the customs territory of the Russian Federation without the obligation to re-import.

Based on clause 2 of Art. 166 of the Customs Code of the Russian Federation, when exporting goods, exemptions from payment, refund or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees. One of the conditions for export is the payment of export duties, as well as fees for customs clearance (Article 149 of the Customs Code of the Russian Federation). Export duties are imposed mainly on raw materials.

To determine the amount of duties, you need to know the customs value of the goods. The procedure for determining the customs value is established by Federal Law No. 5003-1 dated May 21, 1993 “On Customs Tariffs” and Government Decree No. 500 dated August 13, 2006. The exporter declares the calculated value in the cargo customs declaration (CCD).

After determining the customs value, the appropriate rate must be applied to it (Order of the State Customs Committee of Russia dated August 6, 2003 No. 865 “On the rates of export customs duties”). The rate is determined by the product code specified in the Decree of the Government of the Russian Federation of November 30, 2001 No. 830 “Customs Tariff”, and can be ad valorem (as a percentage of the customs value), specific (expressed in US dollars or euros per unit of goods) and combined (as , for example, according to code 4401 10 000 9 – 6.5%, but not less than 4 euros/cubic m).

According to Art. 329 of the Customs Code of the Russian Federation, export customs duties must be transferred no later than the day of filing the customs declaration. Most often, an advance is transferred to the customs account (Article 330 of the Customs Code of the Russian Federation), and then an order is given for customs payments. An order is considered to be the submission of a customs declaration or other actions indicating the intention to use the transferred amounts for customs payments. Customs is obliged to provide the exporter with a report on the expenditure of his money no later than 30 days after the application.

Duties can be paid both in rubles and in foreign currency (Article 331 of the Customs Code of the Russian Federation).
All goods transported through customs border our country, are subject to special registration, after which they are placed under a certain customs regime.

According to paragraph 1 of Art. 60 of the Customs Code of the Russian Federation for export, clearance begins from the moment the customs declaration is submitted (in some cases - at the time of an oral statement or other relevant actions). The document is drawn up following the Instructions on the procedure for filling out a cargo customs declaration, approved by Order of the State Customs Committee of Russia dated August 21, 2003 No. 915.

For this procedure, customs duties are charged in the amount established by Decree of the Government of the Russian Federation of December 28, 2004 No. 863 “On the rates of customs duties for customs clearance of goods.” They must be paid no later than the submission of the customs declaration (clause 1 of article 357.6 of the Customs Code of the Russian Federation). Fees, as well as duties, can be paid in rubles and in foreign currency (Article 357.7 of the Customs Code of the Russian Federation).

When carrying out export operations, accounting for transactions involving the acquisition of goods intended for export sales is carried out similarly to accounting for goods purchased for sale on the domestic market. Until the transfer of ownership, the goods must be accounted for by the exporter in account 45 “Goods shipped”. To record revenue from the sale of export goods, the moment of transfer of ownership of the goods from the seller to the buyer must be determined.

The goods sold are considered delivered to the buyer from the moment they actually come into the possession of the buyer or the person indicated by him.

To reflect the sale of goods in accounting, it is necessary to have documentary evidence of the transfer of ownership of this product to the buyer. This confirmation is provided by various primary documents: invoices, delivery notes, acceptance certificates, and so on.

To summarize information about income and expenses associated with the organization’s normal activities, as well as to determine financial result Account 90 “Sales” and subaccount 90-1 “Revenue” are assigned to them. Revenue received under an export contract must be recalculated for accounting purposes into rubles on the date of transfer of ownership at the Bank of Russia exchange rate in effect on that date.

The buyer's debt for the shipped goods must be recalculated into rubles at the official rate at each reporting date, as well as at the date of repayment of the debt.

Settlements with customs authorities are carried out on account 76 “Settlements with various debtors and creditors”.
Depending on the delivery conditions stipulated by the contract, the organization exporting the goods may incur costs associated with the movement of goods in rubles and foreign currency, both on the territory of the Russian Federation and abroad. Such expenses are recorded in account 44 “Sales expenses”. Business expenses when exporting goods or manufactured products include the following expenses of the organization:
- to prepare goods for shipment;
- freight forwarding costs;
- storage of goods in transit;
- for insurance of goods;
- to pay customs duties.

Example 7

The organization entered into a foreign trade contract on CFR terms according to Incoterms 2000 (seaport in Finland). The terms of delivery stipulate that the risk of accidental loss of goods passes to the buyer at the moment the goods pass the ship's rail at the port of shipment.

The contract value of the goods is 30,000 euros. The customs value used to calculate customs duties is 32,000 euros.

The cost of goods sold was, according to accounting data, 800,000 rubles, including the amount of VAT presented by the supplier of goods - 144,000 rubles. The cost of delivering goods to the warehouse amounted to RUB 13,800. excluding VAT.

The exporter's expenses for paying for the services of a transport organization - a sea carrier that delivered goods from a Russian seller to a foreign buyer - 63,000 rubles.
To simplify the example, let’s assume that the euro exchange rate did not change and was 34.50 rubles. for 1 euro.

The term CFR Cost and Freight means that the seller has made delivery when the goods have passed the ship's rail at the port of shipment.

The seller must pay the costs and freight necessary to bring the goods to the named port of destination, but the risk of loss or damage to the goods, as well as any additional costs incurred after the goods have been shipped, pass from the seller to the buyer.
Under the terms of the CFR term, the seller is responsible for clearing the goods for export.

Dt	CT	Amount, rub.
		800 000	Goods to be sold for export are accepted for accounting
		144 000	VAT presented by the supplier of goods is reflected
		13 800	Paid the costs of delivering goods to the warehouse
On the date of registration of the customs declaration
		1 104	Customs duty charged in rubles (32,000 euros x 0.1% x 34.50 rubles per 1 euro)
			Customs duty charged in foreign currency (32,000 euros x 0.05% x 34.50 rubles per 1 euro)
		13 800	Included in selling expenses are the costs of delivering goods to the warehouse
		63 000	Sea carrier services paid
On the date of transfer of ownership of the goods to the foreign buyer
	90-1	1 035 000	Accrued revenue from the sale of export goods (30,000 euros x 34.50 rubles per 1 euro)
90-2		800 000
		63 000	Sea carrier services reflected
		78 456	Expenses associated with the sale of export goods are written off
On the date of receipt of payment from the foreign buyer
		1 035 000	Revenue from the sale of export goods is credited

VAT on export of goods

In accordance with Art. 143 of the Tax Code of the Russian Federation, the movement of goods (work, services) across the customs border of the Russian Federation is subject to VAT. Sales of goods (works, services) for export, as well as works (services) directly related to the production and sale of exported goods, are subject to value added tax at a zero rate (clause 1 of Article 164 of the Tax Code of the Russian Federation).

“Input” VAT on goods (and related services, for example, transportation or storage) can be deducted (clause 2 of Article 172 of the Tax Code of the Russian Federation). To confirm the zero rate and refund the “input” VAT, it is necessary to submit documents on the fact of export of goods. The deadline for confirmation is set at 180 calendar days from the date the goods are placed under the customs export regime. The list of documents required for this is given in Art. 165 Tax Code of the Russian Federation. In general, the package includes:
- a contract (copy of the contract) of a taxpayer with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation (clause 1, clause 1, article 165 of the Tax Code of the Russian Federation);
- bank statement (copy of the statement) confirming the actual receipt of proceeds from the sale of the specified goods (supplies) to a foreign person to the taxpayer’s account in a Russian bank (clause 2, clause 1, article 165 of the Tax Code of the Russian Federation);
- customs declaration (its copy) with marks of the Russian customs authority that released the goods under export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation (border customs authority) ( subparagraph 3, paragraph 1, article 165 of the Tax Code of the Russian Federation);

If the goods are sold for export through a commission agent, attorney or agent, in tax authorities The following documents are also submitted:
- commission agreement (assignments, agency agreement);
- a contract between a commission agent and a foreign person for the supply of goods outside the customs territory of the Russian Federation;
- a bank statement confirming the actual receipt of proceeds from the sale of goods to a foreign person to the account of the taxpayer or commission agent (attorney, agent) in a Russian bank;
- customs declaration (its copy) with marks from the Russian customs authority;
- copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation.

Otherwise, it will not be possible to confirm the export and you will have to pay VAT on the entire sold batch of goods.

When selling goods abroad, an invoice is drawn up in accordance with the generally established procedure. It indicates the VAT rate - 0%. The invoice must be issued no later than five calendar days from the date of shipment of goods and registered in the invoice journal. An invoice can be issued in foreign currency (Clause 7, Article 169 of the Tax Code of the Russian Federation).

Invoices received from suppliers are recorded in the Invoice Receipt Log at the time of receipt.

Further accounting of both invoices issued to the buyer and received from suppliers, and, consequently, VAT depends on whether the taxpayer has time to collect all Required documents within the period established by law. If the documents are collected on time, then:
- the invoice issued to the buyer should be registered in the sales book in the tax period in which the day of collection of documents confirming the export falls;
- invoices received from suppliers are registered in the purchase book on the last day of the month of the tax period in which the full package of documents will be collected.

Example 8

On February 11, 2008, the organization purchased a batch of equipment for export sale. The cost of the equipment is 1,180,000 rubles, including VAT – 180,000 rubles. The equipment was sold to a foreign buyer on February 19, 2008 for $60,000. The exchange rate of the Central Bank of the Russian Federation on the date of shipment was 25 rubles/dollar. Documents to confirm export were collected in June 2008.

The following entries will be made in accounting:

Dt	CT	Amount, rub.

		1 000 000	Equipment for export was purchased
		180 000	VAT is reflected on the cost of equipment

	90-1	1 500 000	Goods shipped for export ($60,000 x 25)
90-2		1 000 000	The purchase price of goods sold is written off

		180 000	Accepted for deduction of VAT on confirmed exports

If the taxpayer does not have time to collect all the necessary documents within the period established by law, then:
- a previously issued invoice cannot be registered in the sales book, therefore, on the 181st calendar day after shipment, a new invoice is issued, taking into account the VAT rate, depending on the type of goods, 10 or 18%;
- this invoice is registered in the journal of issued invoices and in the sales book on the date of actual shipment;
- invoices received from suppliers are recorded in the purchase book on the date of shipment of the goods.

In this situation, the invoice can be issued in rubles, since the amount of VAT is calculated on the day of shipment of the goods (paragraph 2, clause 9, article 167 of the Tax Code of the Russian Federation).

The taxpayer will have to pay to the budget not only the accrued VAT, but also penalties. The procedure for reflecting VAT in accounting in this situation was proposed by the Ministry of Finance in Letter No. 16-00-14/177 dated May 27, 2003.

Example 9

We use the data from example 8 with the condition that the fact of export on time has not been confirmed.
In this situation, the February accounting entries remain the same, and after 180 days the following entries will need to be made:

Dt	CT	Amount, rub.

68/VAT refundable	68/VAT accrued	270 000	VAT has been charged on the amount of the unconfirmed export transaction
68 /VAT		180 000	Accepted for VAT deduction on unconfirmed exports
91-2	68 /VAT refundable	270 000	Referred to VAT expenses on the amount of an unconfirmed export transaction

68/VAT accrued		90 000	Transferred to the VAT budget on unconfirmed exports

The original invoice with the “zero” VAT rate does not need to be cancelled. If the documents are subsequently collected and the fact of export is confirmed, the exporter can use it to register in the sales book. An invoice with sales taxed at a rate of 10 or 18% is recorded in this case in the purchase ledger.

It is possible to submit documents for confirmation of export before the expiration of three years after the tax period in which VAT was paid.

After the tax inspectorate makes a decision to confirm the right to apply the “zero” VAT rate and refund the tax, the transferred tax can be offset against arrears, penalties, fines and (or) current payments (clause 4 of Article 176 of the Tax Code of the Russian Federation) or transferred to the settlement organization account of the Federal Treasury.

There is no need to charge VAT on advance payment amounts received for the upcoming export of goods (Clause 9, Article 154 of the Tax Code of the Russian Federation).
According to paragraph 3 of Art. 153 of the Tax Code of the Russian Federation, proceeds from the sale of goods exported in the export regime, received in foreign currency, are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment for shipped goods. This provision relates only to VAT and applies to transactions provided for in paragraphs. 1-3 and 8-9 p. 1 tbsp. 164. The general rule for determining the tax base, reflected in the first sentence of paragraph 3 of Art. 153, prescribes the implementation of recalculation on the date of determination of the tax base.

If the taxpayer has not confirmed the right to apply a 0% rate, to determine the tax base, proceed as follows:
- if there is an advance payment, it should be recalculated at the exchange rate on the date of payment;
- in the absence of prepayment, recalculation is made on the date of shipment.

Article 149 of the Tax Code of the Russian Federation establishes a list of goods (works, services), transactions for the sale of which are not subject to VAT on the territory of the Russian Federation. The only thing that is required from the taxpayer in this case is to reflect the relevant transactions in the VAT return.

According to paragraphs. 1 item 2 art. 170 of the Tax Code of the Russian Federation, the amounts of VAT paid when purchasing goods (work, services) used to carry out non-taxable transactions are taken into account in their cost. In this regard, for example, the amounts of VAT paid by an organization in relation to customs clearance services, warehousing and similar services used in the implementation of operations for the export of goods (works, services) exempt from VAT are taken into account in their cost (Letter Ministry of Finance of Russia dated 02/08/2005 No. 03-04-08/18).

At the same time, Art. 149 of the Tax Code of the Russian Federation establishes two lists of goods (work, services), the sale of which is exempt from VAT:
- transactions for which the taxpayer does not have the right to refuse VAT exemption (clause 2 of Article 149 of the Tax Code of the Russian Federation);
- transactions for which the taxpayer has such a right (clause 3 of Article 149 of the Tax Code of the Russian Federation).

VAT on import-export transactions with the Republic of Belarus

The procedure for taxing VAT on the import of Belarusian goods into Russia (import of goods) and on the export of Russian goods to the Republic of Belarus (export of goods) is regulated by the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus dated September 15, 2004 on the principles of levying indirect taxes on the export and import of goods, performance works, provision of services, which came into force on January 1, 2007.

The agreement applies only to goods:
a) entirely produced on the territory of the Russian Federation or Belarus;
b) subjected to processing on the territory of the Russian Federation or Belarus.

In accordance with the Agreement:
- when importing Belarusian goods into Russia, VAT is paid to the Russian Federation (with some exceptions provided for in Article 3 of the Agreement); clause 1 section. I of the Regulations establish that the collection of indirect taxes on goods imported into the territory of the state of one party from the territory of the state of the other party is carried out by the tax authorities at the place of registration of taxpayers, including payers of taxes, fees and duties applying special taxation regimes;
- when exporting Russian goods to the Republic of Belarus, VAT is calculated as for normal exports at a rate of 0%, subject to documentary confirmation of the specified operation (Article 2 of the Agreement).

Thus, although the established taxation procedure is similar to the generally accepted one, due to the lack of customs control and customs clearance in relation to Belarusian and Russian goods when they are moved across the customs border of Russia and Belarus, it has its own characteristics.

When importing goods from the Republic of Belarus to Russia, Russian importers are required to pay VAT, i.e. persons who carry out operations to import goods into the territory of the Russian Federation. In this case, the importer is obliged, no later than the 20th day of the month following the month in which imported goods were accepted for registration, to submit to the tax authorities the relevant tax returns and documents listed in clause 6 of the Regulations. Before the same date, it is necessary to pay VAT (clauses 5, 6 of the Regulations).
Importers of Belarusian goods need to pay attention to following features Documentation of operations for the import of goods.

1. When importing Belarusian goods and goods originating from Russia into the territory of the Russian Federation, VAT is paid to the tax authorities (and not customs) (clause 1, section I of the Regulations, Letter of the Federal Customs Service of Russia No. 01-06/45416, Federal Tax Service of Russia No. ШТ-6 -03/1244@ dated 12/22/2006).

2. When importing goods from Belarus to Russia, the country of origin of which Belarus is not, VAT is paid to customs authorities in the generally established manner, since the term “goods” in the Agreement means only goods originating from the territory of Belarus and Russia (Law No. 181-FZ ).
To confirm the country of origin of goods in a specific state party to the Agreement on the Establishment of a Free Trade Zone, it is necessary to submit to the customs authorities of the country of import a certificate of origin of goods, form No. ST-1, or a declaration of origin of goods.
In accordance with clause 15 of the Rules, the original certificate of origin of the goods is presented together with the cargo customs declaration and other documents necessary for customs clearance.
Clause 19 of the Rules establishes that a product is not considered to originate from a given country until documents and (or) information confirming its origin are provided.
Thus, the certificate of origin of goods, form No. ST-1, serves as the basis for determining the country of origin of the goods.

3. Import of goods from Belarus is taxed at a rate of 10 or 18% depending on the type of goods imported (clause 4 of section I of the Regulations). To determine the VAT rate at which goods imported from Belarus are taxed, you must:
a) find the TN FEA code (Commodity Nomenclature for Foreign Economic Activity) of the imported goods in the Customs Tariff of the Russian Federation (approved by Decree of the Government of the Russian Federation of November 27, 2006 No. 718);
b) compare this code with the codes of goods included in the corresponding list of goods taxed upon their import into the customs territory of the Russian Federation at a VAT rate of 10%. These lists are established by the Government of the Russian Federation;
c) if there is a code for the goods you are importing in the corresponding list, you must apply a rate of 10%;
d) if there is no code for the goods you are importing in the corresponding list, you must apply a rate of 18%.

The following lists are currently in effect:
- List of codes for types of food products in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation, subject to value added tax at a tax rate of 10 percent when imported into the customs territory of the Russian Federation (approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908);
- List of codes for types of goods for children in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Russian Federation, subject to value added tax at a tax rate of 10 percent when imported into the customs territory of the Russian Federation (approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908);
- List of types of periodicals and book products related to education, science and culture, subject to value added tax at a rate of 10 percent upon their sale (approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41).

4. There is a list of goods, the import of which from Belarus is not subject to taxation (exempt from taxation) (clause 7, section I of the Regulations). In particular, such goods include medical goods, artistic values, all types of printed publications, equipment and components imported as a contribution to the authorized capital, etc.

5. The tax is paid in the month following the month in which the imported goods were accepted for registration (clause 5 of section I of the Regulations), before the 20th day. The tax base for VAT is determined on the date of registration of goods.

6. When importing goods from Belarus, a separate tax return and a package of relevant documents are simultaneously submitted to the tax office (clause 6 of section I of the Regulations). The form and procedure for filling out a declaration (tax declaration for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus are approved by Order of the Ministry of Finance of Russia dated November 27, 2006 No. 153n.
Along with the declaration, an application for the import of goods and payment of indirect taxes is submitted. The form of the Application and the procedure for filling it out are given in Appendix 1 to the Procedure for filling out a tax return for imports from Belarus, approved by Order of the Ministry of Finance of Russia dated November 27, 2006 No. 153n.

In addition to the above, the following documents are submitted (clause 6, section I of the Regulations):
1) a bank statement (its copy) confirming the actual payment of tax on imported goods;
2) the contract (its copy) on the basis of which the goods were imported;
3) transport documents confirming the movement of goods from the territory of the Republic of Belarus;
4) shipping document of the Belarusian taxpayer.

7. The taxpayer has the right to deduct VAT paid when importing goods from Belarus in the manner established by the Tax Code of the Russian Federation (clause 8 of Section I of the Regulations). (This provision applies only to persons who are VAT payers. Persons who are not payers of this tax should take into account “import” VAT in the cost of goods according to the rules established in paragraph 2 of Article 170 of the Tax Code of the Russian Federation.)

Exporters of goods to the Republic of Belarus need to pay attention to the following main points.
Export of goods to the Republic of Belarus is subject to VAT at a rate of 0%, subject to documentary confirmation of this operation (Article 2 of the Agreement).

The 0% VAT rate when exporting goods to Belarus is applied if the following conditions are simultaneously met:
- exported goods originate from the territory of the Russian Federation, i.e. made in Russia (Law No. 181-FZ);
- exported goods are subject to VAT when imported into the territory of Belarus in accordance with Belarusian legislation (Law No. 181-FZ, Article 2 of the Agreement). Goods exempt from VAT when imported into the customs territory of the Republic of Belarus are listed in Art. 4 of the Law of the Republic of Belarus dated December 19, 1991 No. 1319-XII “On Value Added Tax”. In addition, information on the payment or exemption from payment of VAT when importing goods into Belarus is contained in the Statement on the import of goods and payment of indirect taxes, one copy of which is provided to the Russian seller by the Belarusian buyer.

If Russian goods are not subject to VAT when imported into Belarus in accordance with Belarusian legislation, then the seller has no right to apply a 0% rate (paragraph 1 of Article 2 of the Agreement).

In this case, the sale of Russian goods is taxed, depending on the type of goods, at a rate of 10% or 18%, or is exempt from VAT in accordance with Art. 149 of the Tax Code of the Russian Federation.

The seller must confirm the zero rate within 90 calendar days from the date of shipment (transfer) of goods (clause 3 of section II of the Regulations, Letter of the Ministry of Finance of Russia dated October 19, 2007 No. 03-07-15/164). Among the supporting documents you must submit (clause 2 of section II of the Regulations):
- an agreement (a copy thereof) for the supply of goods to Belarus;
- bank statement (its copy) about receipt of proceeds from the buyer;
- the third copy of the application for the import of goods with a mark from the Belarusian tax authority confirming the payment of indirect taxes in full (about the availability of tax exemption for import);
- copies of transport and shipping documents on the transportation of exported goods.

To confirm the validity of applying the zero rate, tax authorities may also require the submission of other documents not listed in Section. II Regulations.

According to the provisions of Ch. 26.2 of the Tax Code of the Russian Federation, organizations that have switched to the simplified tax system are not VAT payers (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). Therefore, when shipping goods (performing work, providing services), they do not issue invoices to their buyers and customers. However, when exporting goods to the Republic of Belarus, the provisions of the Regulations on the collection of indirect taxes, and not the Tax Code, apply. Clause 6 of section. 1 of the Regulations establishes that Belarusian buyers are required to submit invoices from Russian sellers to the tax authorities at their place of registration. Consequently, Russian exporters, including those using the simplified tax system, are required to issue these invoices. In the invoice, such organizations do not indicate either the rate or the amount of VAT, but make the note “Without VAT”. Consequently, such taxpayers do not have the obligation to confirm the validity of applying the zero VAT rate.

When exporting goods to the Republic of Belarus, the invoice issued to a Belarusian buyer must be marked by the tax authority in the manner approved by Order of the Ministry of Finance of Russia dated January 20, 2005 No. 3n.
To put a mark on the invoice, you should submit to the tax office at the place of registration (clause 2 of the Procedure for making marks):
1) an application for putting a mark on the invoice, drawn up in any form;
2) an invoice completed in the prescribed manner.
After receiving an invoice with a tax authority mark, it is necessary to transfer it to the Belarusian buyer.

If the export is not confirmed within the prescribed period, you will have to pay VAT at one of the general rates - 10 or 18%. The tax must be calculated and paid based on the results of the tax period in which the shipment occurred (paragraph 2, paragraph 3, section II of the Regulations).

The right to confirm the fact of export and return the paid VAT after the 90-day period has expired remains with the exporter for three years from the date the obligation to pay the tax arose.

Separate VAT accounting

According to paragraph 1 of Art. 153 of the Tax Code of the Russian Federation, when taxpayers apply different tax rates, the tax base is determined separately for each type of goods (work, services) taxed at different rates. Therefore, if an organization conducts trading activities in the domestic market and supplies goods for export, separate VAT accounting should be carried out on costs attributable to these two types of activities. The procedure for maintaining separate accounting is not established in the Tax Code of the Russian Federation, so the taxpayer can determine it independently by reflecting it in the order on accounting policy. The criteria for the distribution of value added tax amounts on purchased goods (works, services) claimed for deduction in the manner provided for goods sold on the domestic market and for export may be the cost of goods sold, actual expenses or other indicators chosen by the taxpayer taking into account the specifics of its activities. When a taxpayer operates on the territory of the Russian Federation and sells goods (work, services) both on the territory of the Russian Federation and for export, when purchasing goods (work, services), he may not know whether the goods or finished products produced will be sold in the future on the territory of the Russian Federation or for export. If VAT on purchased goods (works, services) is accepted for deduction in the generally established manner, and subsequently the taxpayer enters into an agreement to sell part of the goods (finished products) for export, the question arises at what point the VAT previously accepted for deduction should be restored: at the time of sale products for export or at the time of signing the contract.

In practice, tax authorities often require VAT restoration at the time of signing the agreement. However, a number of letters from the Federal Tax Service of Russia and the Ministry of Finance of Russia contain the opposite opinion. Thus, the Letter of the Federal Tax Service of Russia dated 08/09/2006 No. ШТ-6-03/786@ states that if VAT on purchased goods (works, services) was previously legally included in tax deductions, the tax amount should be restored for payment to the budget at the time of shipment of goods for export.

A similar opinion was expressed in the Letter of the Ministry of Finance of Russia dated November 11, 2004 No. 03-04-08/117: the restoration of such tax amounts should be made no later than the tax period in which the regional customs authorities issue cargo customs declarations for the export of goods in the export regime. Let's consider the procedure for restoring the deductible VAT to the budget upon subsequent sale of part of the purchased goods for export.

Example 10

The organization purchased goods for subsequent sale in November at a price of 177,000 rubles, including VAT - 27,000 rubles. Transport costs amounted to 23,600 rubles, including VAT – 3,600 rubles. Payment was made in full in November.
In addition, in November the organization incurred expenses for office maintenance, telephone calls, etc. in the amount of 17,700 rubles, including VAT – 2,700 rubles.
In December, the purchased goods were sold: 70% on the domestic market, 30% for export.

In the organization’s accounting, these transactions were recorded with the following entries:

Dt	CT	Amount, rub.
In November 2008, >
		177 000	Paid for goods to supplier
		150 000	Goods have been received into the warehouse
		27 000	VAT on purchased goods is reflected
		20 000	Transport costs included
		3 600	VAT is reflected on the cost of transportation costs
		15 000	Accrued general business expenses
		2 700	VAT attributable to general business expenses is reflected
		33 300	The submitted VAT is accepted for deduction
In December 2008
		9 990	VAT has been restored to the budget in the proportion related to goods sold for export ((27,000 + 3,600 + 2,700)x30%)
As of confirmation date export operation
		9 990	Previously restored VAT attributable to confirmed exports has been accepted for deduction

Transportation services for import and export cargo

In modern foreign trade, the transportation of goods can be carried out by road and rail, less often by sea (river) or air transport.
The supporting document is the corresponding (road, air, rail, sea) invoice. The specified documents, translated line by line into Russian, are the basis for classifying the costs of transporting goods as expenses for profit tax purposes.

Cargo transportation can be carried out by either a foreign company or a Russian carrier.

In relation to a foreign carrier, a Russian organization may have responsibilities as a tax agent for income tax, because according to paragraphs. 8 clause 1 art. 309 of the Tax Code of the Russian Federation, income from international transportation received by a foreign organization and not related to the implementation of entrepreneurial activity through a permanent establishment are subject to withholding tax. In this case, international transportation means any transportation by sea, river or aircraft, motor vehicle or rail, with the exception of cases when transportation is carried out exclusively between points located outside the Russian Federation.

Taxation of income of foreign organizations received in connection with their international transportation is carried out at the source of payment at a rate of 10% (clause 1 of Article 310, clause 2 of clause 2 of Article 284 of the Tax Code of the Russian Federation), unless otherwise provided by an international treaty, concluded between Russia and the country of permanent residence of the carrier. The provisions of an international treaty have priority over the provisions of the domestic legislation of the Russian Federation (Article 7 of the Tax Code of the Russian Federation). In this case, the foreign company must confirm its location by providing documents in accordance with the requirements of the international treaty and paragraph 1 of Art. 312 of the Tax Code of the Russian Federation.
Since in accordance with Art. 148 of the Tax Code of the Russian Federation, services provided by foreign carriers are recognized as services provided outside the Russian Federation, and are not subject to VAT.

When providing services by Russian carriers to an organization engaged in foreign economic activity, the following must be kept in mind. As established by paragraphs. 2 p. 1 art. 164, services for the transportation of goods exported outside the territory of the Russian Federation or imported into the territory of the Russian Federation (with the exception of transportation by rail) are subject to VAT at a rate of 0%. Rail transportation services are subject to VAT at a rate of 0% based on clause 8 of Art. 164.
Accordingly, the carrier company, when performing international transportation services, must issue invoices indicating a 0% rate.

Federal Agency for Education
State Educational Institution of Higher Professional Education "Nizhny Novgorod State University"
them. N.I. Lobachevsky"

Finance Department

Department of Finance and Credit

Course work

Discipline: Accounting

Topic: “Accounting for export-import transactions”

2nd year student
Groups 13f 19
Ratnikova Evgenia
Teacher
Ershova Irina Yurievna

Nizhny Novgorod
2011
Content

Introduction…………………………………………………………………..……….2

1. Principles of accounting for export-import operations of an enterprise……………4

Accounting for export transactions………………………………………………………..….. 5

1.2 Accounting for import transactions….………………………… …………………………9
2. Accounting scheme for export and import transactions……………………………...………………………… …………………..…11
2.1 Accounting scheme for export transactions…………………..…11
2.2 Accounting scheme for import transactions……………...………20
3. Forms and systems for analyzing the effectiveness of export-import operations………………………………...……………………… …………………..…26
3.1 System for analyzing the effectiveness of export-import operations....…..27
3.2 Export efficiency ratios……….………… ……..……….30
3.3 Product import efficiency coefficients… .…………..………….31
Conclusion………………………………………………… ………………………..34
References…..………………………… ………………………………………………………..36

Introduction

Foreign economic activity is an integral part of the economy of any country and develops in two main directions: trade and investment. Traditionally, export is considered a priority area of foreign economic activity, since it is directly related to the influx of foreign capital into the country and the receipt of income by a specific exporting enterprise. However, recently, the influence on the Russian economy and import operations has significantly expanded. Thus, in the sphere of trade, the import of imported products contributes to the development of competition among domestic producers and imported goods; the import of raw materials, semi-finished products and materials ensures the integration of imports into Russian industrial production; foreign investments in the country's economy are carried out in the form of loans and borrowings or cash and fixed assets for the development of joint ventures.
It should also be noted that from the point of view of the importing enterprise, an import transaction is never the final operation. Just like with exporters, the ultimate goal of import is to make a profit for a specific enterprise. Thus, when making a decision to import products, works or services, it is assumed that profits will be received in the future, for example, from the resale of goods or from the sale of one’s own products manufactured using foreign equipment, etc. In this regard, the issue of objective reflection as exports is relevant. , as well as import transactions at all stages of their implementation, which allows the company to avoid difficulties in generating income from operations.

Since the beginning of the 90s. In Russia, issues of organizing foreign economic activity, including export-import operations, their regulation, concluding contracts, technology for the delivery of goods and settlements for them, and techniques for processing foreign trade operations and transactions are becoming increasingly important. More and more influence is being given to accounting and analysis of the efficiency of export-import operations, as the most important guarantee. Only the correct organization of accounting and analysis allows an organization to make a profit from export-import operations while being in accordance with the current economic legislation of the country.

1. Principles of accounting for export-import operations of an enterprise.
The exchange of manufactured products in the international arena occurs as a result of careful preparation, through commercial transactions, i.e. through the implementation of cumulative technical techniques or actions for preparing, concluding and executing transactions. Preparatory operations include familiarization with the quality of goods, prices, and other conditions for their delivery to the buyer. In general, we can conclude that an enterprise engaged in export-import operations in modern conditions must thoroughly think through the entire organization of the work of its structures in order to avoid unreasonable economic losses.
In matters of proper organization of export-import operations in the commercial services of enterprises, aspects related to accounting and analysis of the effectiveness of export-import operations undoubtedly occupy an important place. Only the correct organization of accounting and analysis allows an organization to make a profit from export-import operations while being in accordance with the current economic legislation of the country.
Let us analyze the features of accounting for export and import transactions in order of priority.

1.1 Accounting for export transactions.
Due to the fact that the export of goods, works, and services is exempt from value added tax (VAT), it is in the regulatory documents governing this tax that the main criteria and conditions for export are given. Tax Code of Russia. it is determined that both goods of own production and purchased, exported works and services, as well as services for transportation, loading and unloading, transshipment of exported goods and transit of foreign goods through the territory of the Russian Federation are considered exported.
The main sign of export of goods is the fact of crossing the border of Russia and CIS member states. The condition for crossing the borders of CIS countries also applies in case of transit through the territories of these countries. Exports of goods are quite simple to define - goods have a tangible physical form, so their spatial movement is easy to record.
The export of works or services is more difficult to determine.
The range of works and services that can be classified as exported was first defined in Section VI of the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39 “On the procedure for calculating and paying value added tax.”
The first group is services that are provided outside the CIS member states. The second group is services for the transportation of export goods. The third group is the processing of customer-supplied raw materials imported for further processing by Russian enterprises into finished products exported outside the CIS member states (with the exception of excisable products). The fourth group is international communication services (postal, telephone, telegraph, space, etc.), which are partially provided outside the CIS member states. The fifth group is services provided in accordance with agreements concluded with foreign individuals and legal entities for servicing foreign ships at ports or airports.
Section V of the TNS Instruction does not, however, provide an exhaustive list of works and services classified as exportable. This document indicates only those services that are in some way related to crossing the border. In general, the service sector is very diverse and large, and the methods of providing them are also different, so it is impossible to develop any single universal export criterion for them. However, there are undoubtedly successful attempts.
One of the criteria for classifying works and services as exported is the place of provision of services, performance of work, determined by a number of criteria:
a) place of economic activity of the foreign buyer for the following services:
- transfer of property or assignment of patents, licenses, trademarks, copyrights or other similar rights;
consulting, accounting, legal, engineering, advertising, information processing services and other similar services;
for the provision of personnel if they worked at the buyer’s place of economic activity;
- for leasing movable property, with the exception of vehicles of transport enterprises;
the services of an agent who engages a contractor on behalf of the main party to the contract to provide the services specified in this paragraph;
b) performance of work related to real estate (construction, installation, repair, restoration of real estate abroad);
c) services provided to foreign customers abroad in the field of culture, art, education, physical culture and sports or other similar fields of activity;
d) the place of actual performance of work (provision of services), if they are related to movable property;
e) the place of economic activity of the enterprise performing these works (providing services).
Naturally, the fact and place of service provision must be confirmed by relevant documents. They are:
- contract with foreign or Russian persons;
- payment documents confirming payment by the buyer for work performed and services provided;
- acts, certificates or other documents signed by the seller and buyer of works (services).
In accordance with current legislation, an indispensable condition for obtaining export benefits is the organization of separate accounting of transactions carried out within the country and abroad, namely, production and sales costs. Revenue from export supplies is not subject to VAT.
Export of products can be carried out both by manufacturing enterprises and trade organizations.
The manufacturer keeps records of production costs on account 20 “Main production”. If an enterprise produces products for sale on the domestic and foreign markets, to ensure separate accounting, you can open sub-accounts to account 20: “Production of export products” and “Main production”, which will allow you to separately take into account the production cost of products sold on the domestic market, and export products and enjoy VAT benefits.
If it is impossible to identify costs at various stages of raw material processing (using the transfer accounting method), then costs can be divided in proportion to the volume of product sales in the domestic and foreign markets.
An enterprise that is a manufacturer of export products that independently sells these products to foreign buyers must organize separate accounting of finished products. To account 40, sub-accounts “Finished export products” and “ Finished products".
Accounting records for recording the actual cost of export products do not differ from standard correspondence.
Amounts of VAT paid to suppliers of raw materials, supplies, and services are written off to the appropriate sub-accounts opened to account 19. These amounts can be written off as a credit to the budget (to the debit of account 68) only after receipt of foreign currency earnings.

1.2 Accounting for import transactions.
Let's move on to a description of accounting for import transactions. The subject of import can be:
- goods purchased for sale to domestic producers;
- raw materials, materials, equipment for industrial consumption;
- other tangible and intangible assets (goods).
The primary documents that serve as the basis for reflecting operations to record the movement of imported goods and their receipt are accepted accounts (invoices) of supplier companies, specifications, duplicates or receipts of freight railway traffic, bills of lading, air waybills; acceptance certificates confirming the receipt of goods at ports or warehouses; commercial acts indicating shortages, surpluses, damage to goods; acceptance certificates of foreign forwarders confirming the movement of goods abroad, etc.
When accounting for import transactions, the foreign trade cost of the imported product, that is, its purchase price, must be correctly formed. It consists of the following elements:
a) contract value of the goods;
b) overhead costs (transport costs, payment for loading and unloading operations, insurance costs, payment of warehouse and forwarding costs, etc.);
c) excise taxes;
d) customs duties and fees.
All elements that make up the actual cost of imported goods are written off:
- option 1 – directly to the accounts of material resources (41, 10, 07, 08, etc.);
- option 2 – to account 49 “Purchase and sale of imported goods, works, services.” The debit of account 49 will collect all expenses associated with the formation of import value, and then the actual value of the imported product (material) when it is capitalized will be written off from the credit of account 49 to the debit of account 41 "Goods", subaccount "Imported goods" (or accounts 10 “Materials”, subaccount “Imported materials”, or to the debit of other accounts intended for accounting for purchased values).

2. Accounting scheme for export and import transactions.

2.1 Accounting scheme for export transactions.
Conventionally, the export accounting scheme can be divided into two parts:
1) accounting for the movement of export goods from supplier to buyer;
2) reflection in accounting of sales and settlements with foreign buyers.
Let's look at each of them separately:
1.Accounting for the movement of exported goods from supplier to buyer:
- The production and receipt of a consignment of export products to the warehouse is reflected by the following posting:
Debit 40-1 “Finished export products”; Credit 20-1 "Main production".
It should be noted that for the manufacturer, accounting for export products is carried out at actual production costs.
For an enterprise entering the foreign market with products purchased from suppliers under sales contracts, the receipt of these products is recorded in accounting by posting:
Debit 41; Credit 6. Sub-account “Export goods” – for the cost of goods.
Debit 19; Credit 60 – for the amount of VAT payable to the supplier of the goods.
When a batch of export products is shipped to a foreign buyer, the following entry is made:
Debit 45-1 “Goods shipped for export” Credit 40-1 “Finished products for export” or
Credit 41-1 "Export goods".
In subaccount 45-1, products shipped for export are kept until the moment of sale, after which they are debited from this account to the cost of sales.
During this time, on the way from the supplier to the buyer, the export goods go through several stages: it follows the territory of the Russian Federation, then arrives at the port or at the border railway point and remains there for some time, then, after shipment from the port or from the border railway point, it is en route border. The supplier company must have in its accounting records complete information about the fulfillment of contractual obligations for the supply of export goods from the moment of their shipment from the point of departure to the point of destination and exercise control over the movement and safety of goods along the entire route from the supplier to the buyer.
In order to record the movement of export goods at all stages of the path from seller to buyer, you can use second-order subaccounts, codes that have four digits:
- 4513 – Export goods in transit in the Russian Federation.
- 4514 – Export goods at ports and border railway points.
- 4515 – Export goods in transit abroad.
- 4516 – Export goods in warehouses, in processing and on commission abroad.
Then the operation of shipping goods can be represented as follows:
1). The export consignment of goods was shipped to the port or border point:
Debit 45/13 Credit 40/1. The basis for the accounting entry is the internal railway waybill issued at the point of departure.
2). The export consignment of goods arrived at the port or border railway point:
Debit 4514 Credit 4513 The basis for recording this operation is the act of delivery and acceptance of cargo at the port or at the border railway point.
3). The export consignment of goods was shipped from the port or from a border railway buyer:
Debit 4515 Credit 4514. The basis for this accounting entry is a bill of lading or a duplicate of the international railway waybill.
4). Upon arrival at the destination, for some reason, export goods are placed in a warehouse abroad (the cargo arrived with a shortage, loss of quality, placed for processing, etc.):
Debit 4516 Credit 4515. This entry is made on the basis of a warehouse receipt for acceptance of cargo for storage.
5). If a shortage occurs while the export goods are in transit, the amount of the shortage is written off to account 63 “Settlements on claims”, subaccount 1 “Settlements on claims with domestic organizations”.
6). If the shortage occurred during transportation across the territory of the Russian Federation, upon arrival of the cargo at the port or border railway point, the following posting is made:
Debit 63-1;
Debit 4514 Credit 4513
7). If the shortage occurred while the cargo was being stored at the port or at a border railway point:
Debit 63-1;
Debit 4515 Credit 4514
The shortage is documented in a commercial act, which is the basis for filing claims against the guilty party.
If the claims by the guilty party are satisfied, account 63 (sub-account 631) is closed. If the arbitration bodies refuse to collect, the amount of the claim is transferred to account 84 “Shortages and losses from damage to valuables”, from which it is written off in the prescribed manner.
To account for overhead costs for export, special subaccounts are allocated on account 43 “Business expenses”:
43-1 “Overhead costs for export and re-export in rubles”;
43-2 "Overhead costs for export and re-export in foreign currency";
Depending on the selected basic delivery conditions, part of the costs falls on the buyer, part on the seller and is paid as part of the contract price of the goods.
When reflecting overhead costs in accounting, the principle of temporal certainty of the facts of economic activity must be observed. This means that overhead costs must be recognized when they are incurred, regardless of payment. Thus, overhead expenses that actually occurred in a given reporting period, but were not paid, are allocated to subaccounts 43-1 and 43-2 on accrual basis.
Accounting for overhead costs when paying:
Debit 43-1 Credit 51; Debit 43-2 Credit 52
Accounting for overhead costs by accrual:
Debit 43-1 Credit 76; Debit 43-2 Credit 76
Advance payments for upcoming overhead expenses are credited to account 61 “Advances issued” or 31 “Deferred expenses”, and in fact are written off to subaccounts 43-1 and 43-2.
Having shipped the goods to the foreign buyer, the exporter collects documents confirming the shipment of the goods to present them for payment.
The documents required for settlements with foreign buyers can be divided into two groups - financial (bills, checks) and commercial.
Such documents are:
a) for products or goods - shipping, transfer sheets and transportation documents confirming the execution of the export contract and the transfer of ownership of the goods from the seller to the foreign buyer - railway receipts, bills of lading, international waybills, postal receipts;
b) for work and services - acts of execution of work or services, which indicate the place of execution and documents confirming the fact of crossing the border (declarations, postal receipts, etc.).
In this case, a product quality certificate is required.
Other commercial documents depend on the nature of the product. These may be specifications, packing lists, technical documentation, and various certificates. If, according to the terms of delivery of goods, the goods are insured by the seller, then an insurance policy is required. An invoice (invoice) is issued for the payment amount on unified forms, in the number of copies specified in the contract in the language specified in the contract. A set of necessary documents is attached to the invoice and, depending on the form of payment provided for by the terms of the contract, the invoice along with the documents is either handed over to the bank (for a documentary letter of credit and documentary collection), or sent to the foreign buyer by mail (for payments by bank transfer).
From this moment on, the documents are considered presented for payment.
On the day of transfer of ownership rights and issuance of an invoice to a foreign buyer, a debt of the foreign buyer arises in the amount of the contract price.
2. Reflection in accounting of sales and settlements with foreign buyers.
To determine the sale date, it is necessary to establish the moment of transfer of ownership of the goods. This can be done on the basis of the law or by agreement of the parties.
The national law of each country has its own norm on this issue. In particular, the Civil Code of the Russian Federation establishes that the moment of transfer of ownership is the transfer of property, unless otherwise specified in the contract (Article 223), and the transfer of property is its delivery or delivery of this property to the carrier - in this case, the transfer of title is equivalent to the transfer of property documents. Under a contract, which is an international purchase and sale agreement, the parties to the transaction are located in different states, the rules of national law of which may not coincide. The rules must apply to him international law.
However, the UN Convention on Contracts for the International Sale of Goods (Vienna Convention) of 1980 does not address the issue of transfer of ownership. Therefore, it must be resolved by agreement of the parties: either choose the moment of transfer of ownership and fix it in the contract or determine the applicable national law in the contract.
To ensure separate accounting of the sales of exported products (goods) on account 46 “Sales of products (works, services)”, it is advisable to allocate the corresponding subaccount “Sales of exported products (works, services)”. For settlements with foreign buyers, it is necessary to open a separate sub-account “Settlements with foreign buyers and customers” for account 62.
Accounting entries for account 46 are made on the basis of primary documents confirming shipment and transfer of ownership (1: p. 67). When accounting for sales, the following entries are made in the accounting registers:
- at the time of transfer of ownership, the following entry is made for the amount of the contract value of the goods:
Debit 62. subaccount 1 "Settlements with foreign buyers and customers."
Credit 46. subaccount 1 “Sales of exported products (works, services)”.
Simultaneously with the recording of the sale, the sold goods are deregistered, since the ownership of it passes to the foreign buyer.
Its actual production cost (or purchase price from a non-manufacturer) is written off to the cost of sales by posting:

Credit 45. subaccount 1 "Export goods shipped in transit" or
Credit 41. subaccount 1 “Export goods” or
actual cost of work, services:
Debit 46. subaccount 1 “Sales of export products (works, services)”.
Credit 20. subaccount 1 "Costs for export work and services."
The amount of overhead expenses related to the goods sold is written off to the cost of sales:
Debit 46. subaccount 1 “Sales of export products (works, services)”.
Credit 43. subaccount 1 "Overhead costs for export in rubles"
Credit 43. subaccount 2 "Overhead costs for export in foreign currency."
On account 46, the financial result from exports is determined, which is written off to account 80, subaccount 1 “Profits and losses on export operations”:
Debit 46-1 (80) Credit 80 (46) – profit (loss) from sales of products for export.
Until payment is received on account 62, the debt is reflected in two estimates - in foreign currency and in ruble equivalent. Therefore, on account 62, the exchange rate difference associated with changes in the ruble exchange rate is taken into account every month. The exchange rate difference is written off in accordance with the accounting policy of the enterprise:
Debit 62-1 Credit 80 (83) – positive exchange rate difference;
Debit 80 (83) Credit 62-1 – negative exchange rate difference.
Upon receipt of payment, the debt of the foreign buyer is closed:
Debit 52. subaccount 1 "Transit currency account"; Credit 62-1.
After receipt of foreign exchange earnings from exports to the enterprise’s foreign exchange account, 50% are subject to mandatory sale. Upon receipt of revenue, enterprises exporting products, works, and services have the right to a refund of VAT paid for raw materials, material resources and services attributed to production and distribution costs.
2.2 Accounting scheme for import transactions.
The first (and main) element that makes up the cost of an imported product is its contract value. Depending on the basic delivery conditions, it includes part of the overhead costs paid by the supplier, but reimbursed by the importer in the price of the goods.
The contract value of the goods is indicated in the invoice, which, together with the title and shipping documents, the exporter presents to the importer for payment.
The goods are registered at the time of transfer of ownership of the goods to the importer.
The receipt of material assets (at the time of transfer of ownership to the importer) is reflected in the debit of the accounts for accounting for material assets:
Debit 41, subaccount 3 “Imported goods” (Debit 07, 08, 10, 12, etc.);
Credit 60. subaccount 2 "Settlements with foreign suppliers."
Capitalization of imported goods and materials is carried out in the amount of the contract value, which is calculated in rubles at the exchange rate of the Central Bank of the Russian Federation on the day of capitalization.
If title to imported goods passes to the importer while they are in transit, the following accounting entry is made:
Debit 41-3 "Imported goods on the way." Credit 60-2 "Settlements with foreign suppliers."
However, such accounting does not reflect the movement of imported goods from exporter to importer.
In order to control the movement of goods to subaccount 41-3 “Imported goods”, the following second-order subaccounts are opened:
- 4131 “Imported goods on the way abroad”;
- 4132 “Imported goods in warehouses abroad”;
- 4133 “Imported goods at ports and railway border points of the Russian Federation”;
- 4134 “Imported goods on the way to the Russian Federation”;
- 4135 “Imported goods for direct deliveries”;
Then the supply of imported goods can be reflected in accounting as follows:
Debit 4131 Credit 60-2 (invoice of foreign supplier for the amount of goods shipped was accepted).
Debit 4132 Credit 4131 (placing imported goods in a warehouse abroad).
Debit 4133 Credit 4132 (upon arrival of imported goods at the port or border railway point of the Russian Federation).
Debit 4134 Credit 4133 (imported goods were shipped from the port or border railway point to the recipient).
In accordance with the Accounting Regulations, goods, inventories, intangible assets, fixed assets, that is, any material assets that are considered goods in foreign trade transactions, are shown in the statements in the ruble valuation in which they are accepted on the date of the transaction - on the date transfer of ownership. There is no further revaluation of these values due to changes in the Central Bank exchange rate.
The second element of the purchase price (foreign trade cost) of imported goods is the costs associated with the purchase and delivery of goods from the seller to the buyer, that is, overhead costs.
These include transportation costs, payment for loading and unloading operations, transportation, storage costs for goods, payment for forwarding agents, insurance, etc.
In accordance with the selected basic delivery conditions, part of these costs borne by the importer is paid by the exporter as part of the price of the goods.
Import overheads are reflected in the subaccounts of account 43 "Business expenses": 43-6 "Import overheads in foreign currency"; 43-7 “Import overhead costs in rubles”;
Overhead expenses are collected by debiting these accounts either on payment or accrual basis.
When paying: Debit 43-6 (43-7) Credit 51 (52);
When accrued: Debit 43-6 (43-7) Credit 76.
Next, overhead costs must be taken into account as part of the cost of imported goods by being charged to accounts for accounting for material assets:
Debit 41 (07.08.10, etc.); Credit 43-6 (43-7).
The next element of the actual cost of imported goods is customs duties and fees. When imported into the territory of the Russian Federation, goods are subject to import duties. The list of taxable goods, rates, their differentiation depending on the country of origin are determined by the Customs Tariff of the Russian Federation.
Customs clearance fees are charged at a rate of 0.15% of the customs value of the goods: 0.1% in rubles, 0.05% in foreign currency.
The State Customs Committee has determined special cases for calculating this fee.
The following entry is made for the amount of accrued customs duties and fees.
Debit 41 (07.08.10, etc.); Credit 76. subaccount "Settlements with customs".
When imported into the customs territory of the Russian Federation, some types of goods are subject to excise taxes. The amount of accrued excise taxes is also included in the cost of imported goods as follows:
Debit 41 (07, 08, 10, etc.); Credit 68. Subaccount "Settlements with the budget for excise taxes."
If the accounting policy provides for the use of account 49 “Purchase and sale of imported goods, works and services,” then the actual cost of imported goods is added up gradually in this account.
To form the full cost of imported goods, the following entries should be made:
Debit 49 Credit 413 “Imported goods in transit” (the contract value of the imported goods is written off).
Debit 49 Credit 43-6 "Import overheads in
foreign currency"
Debit 49 Credit 43-7 “Import overheads in rubles” (overheads paid by the buyer in excess of the contract value of the goods are written off).
Debit 49 Credit 68 (write-off of excise duty if the goods are subject to excise taxes).
Debit 49 Credit 76 (write-off of duties and fees on the cost of imported goods).
Write-offs can be made through account 43, subaccounts “Import overheads in rubles” and “Import overheads in foreign currency” with the following transactions:
Debit 43 Credit 76 and Debit 49 Credit 43.
Debit 41 (and other accounts for accounting for material assets)
Credit 49 – imported goods in the amount of actual costs of their acquisition are written off to the appropriate account for recording material assets.
When importing goods into the territory of the Russian Federation, they are subject to value added tax (VAT).
According to current legislation, the amount of VAT is calculated in rubles:
a) for goods subject to duties and excise taxes:
b) for goods subject to customs duties, but not subject to excise taxes:
c) for other goods:
The amount of VAT on purchased material assets is reflected:
Debit 19. subaccount “VAT on acquired material assets”; Credit 68.
The amount of VAT transferred to the budget: Debit 68 Credit 51. Further, the procedure for writing off VAT as an offset is no different from the usual procedure.

3.Forms and systems for analyzing the effectiveness of export-import operations.
Doing business in today's Russia is associated with ongoing political and economic instability, numerous commercial risks, and dishonesty of business partners. It is in such an environment that entrepreneurs must make responsible decisions that affect not only their material interests, but also, accordingly, the interests of partners [6] In this aspect, the issues of organizing an analysis of the efficiency of export-import operations of an enterprise seem extremely important.
It can be argued that the analysis of export-import operations allows us to identify and quantify the effectiveness of the foreign economic activity of an enterprise, helps to make the right decisions, and optimize economic indicators.
Both in the case of export and in the case of import, the costs of storing the goods, its further distribution throughout the country, sales, etc. are not taken into account. If necessary, they can be included in export costs and import costs respectively. At the same time, these same costs must be taken into account in internal costs, i.e. in the cost of goods when exporting and its internal value when importing.
Based on these theoretical principles, efficiency coefficients for the export and import of goods have been developed, which are used at specific enterprises. However, currently there is no single recognized system for analyzing the effectiveness of export-import operations.
3.1 System for analyzing the effectiveness of export-import operations.
So, first, let's look at the operations of exporting goods. In this case, the company bears the following costs:
- cost of production;
- fare,
- organizational expenses.
Transport costs include the costs of transporting the goods, which are borne by the exporting enterprise. These costs depend on the contract price (CIF, FOB, etc.). When exporting, it is customary to use the FOB price of the product. Organizational expenses are the costs of an enterprise for concluding a contract, customs duties and fees when transporting goods across the customs border, etc.
Thus, export costs are equal to the sum of the cost of goods, transportation costs and organizational expenses.
An enterprise's export income from the export of goods is foreign exchange earnings received in the enterprise's current account.
In order for the export of a product to be effective, it is necessary that export income exceeds export costs. However, this condition is not sufficient. Exporting a product is advisable if the export profit exceeds the enterprise’s internal profit from selling the product within the country. Export profit is equal to export income minus export costs, and domestic profit is equal to domestic income minus the cost of goods. At the same time, internal income is ruble revenue from the sale of goods intended for export.
When importing goods, an enterprise seeks to profitably purchase goods abroad for the purpose of their further use in its own country. In this regard, the purpose of the goods is of great importance. An enterprise can purchase goods for their subsequent sale within the country. We classify such goods as consumer goods (CP). An enterprise can also purchase goods for use in its own production cycle (equipment, raw materials, etc.). We classify such goods as manufactured goods (TPG).
In case of import of consumer goods, the enterprise incurs the following costs:
- cost of goods,
- fare,
- organizational expenses,
The cost of goods is the contract price of the imported goods. Transport and organizational costs are similar to export transport and organizational costs.
Import costs are equal to the sum of the cost of the goods, transportation and organizational costs.
Import income is ruble revenue for imported goods.
As with exporting a good, importing a good is profitable if import revenue exceeds import costs. However, this condition is also not sufficient. It is necessary to find out whether it is profitable to purchase goods abroad or whether it is more profitable to purchase them within the country. If import profits exceed domestic profits, then it is profitable to import goods. Import profit is the difference between import income and import costs. Internal profit, respectively, is the difference between internal income and the internal value of a product. Since the prices of imported and domestically produced similar goods are assumed to be the same, import income equals domestic income, and domestic value is the wholesale price of this product inside the country.
When importing manufactured goods, the situation becomes more complicated. In this case, it is necessary to take into account the income received by the enterprise from the use of the imported product, as well as the costs associated with the use of this product. Thus, income from manufactured goods is equal to ruble revenue from the sale of goods produced using TPR (without sales costs). The cost of production of a product is the sum of the cost of raw materials and energy, maintenance costs and labor. If the product is not equipment, but raw materials or spare parts, it is necessary to take the shares attributable to it from the total costs and income from the production of goods using imported TPR as costs and income from the production product.
Income from a manufactured good is added to import income, and the cost of a manufactured good is added to import costs. Further calculations are similar to those for importing consumer goods.
Both in the case of export and in the case of import, the costs of storing the goods, its further distribution throughout the country, sales, etc. are not taken into account. If necessary, they can be included in export costs and import costs respectively. At the same time, these same costs must be taken into account in internal costs, i.e. in the cost of goods when exporting and its internal value when importing.
Based on these theoretical principles, the following efficiency coefficients for the export and import of goods have been developed.
3.2 Export efficiency ratios.
Exporting a product is effective if export income exceeds export costs. This reflects the basic export efficiency ratio:

Ve
Eeb = **SSSSSS
St + Tr + Or

where Eeb is the basic export efficiency coefficient; Ve - revenue from exports; St - cost of goods; Tr - transportation costs; Or - organizational expenses.
If Eeb > 1, export is effective. The higher this ratio, the higher the export efficiency.
As noted above, to determine export efficiency, calculating only the basic export efficiency ratio is not enough. It is necessary to find out whether exporting a product is a more profitable operation than selling this product within the country. For this purpose, an alternative export efficiency coefficient is used:

Ve - St - Tr - Or
Eea = **ssssss
Vv – St

where, Eea - alternative export efficiency coefficient; Вв - domestic revenue (revenue from the sale of goods within the country); the remaining elements are similar to the elements of the formula for the basic export efficiency coefficient
If Eea > 1, export is effective.
Thus, to determine the efficiency of exports, it is necessary to calculate the coefficients Eeb and Eea. It must be remembered that all revenues and expenses must be presented in ruble equivalent. If both of them are greater than one, the export of the product is effective. If Eeb< 1, а Ээа >1, then in this case export is ineffective, since export costs exceed export income. If Eeb > 1, and Eea< 1, то и в этом случае экспорт также неэффективен, потому что прибыль от продажи товара внутри страны будет выше, чем от его экспорта. В случае, если оба эти коэффициента меньше единицы, то экспорт товара неэффективен по вышеприведенным причинам.
3.3 Product import efficiency coefficients.
In order for the import of a consumer good to be profitable, it is necessary that import income exceeds import costs. This reflects the basic efficiency ratio of consumer goods imports:

Vv
Eitpb = **SSSS
Si + Tr + Or

where, Eitpb - the basic coefficient of efficiency of import of consumer goods; Вв - internal revenue from the sale of imported goods; C is the cost of the imported product; Tr - transportation costs; Or - organizational expenses. If Eitpb > 1, import of goods is effective.
As in the case of product exports, to determine the efficiency of imports, it is also necessary to calculate an alternative efficiency coefficient for the import of consumer goods:

Vv - Si - Tr - Or
Eitpa = **SSSSSSSS
BB – St

where, eitpa is an alternative coefficient of efficiency of import of consumer goods, C is the cost of a domestic product similar to an imported one, the remaining elements are equivalent to the elements of the formula for the basic coefficient of efficiency of import of consumer goods
If Eitpa > 1, the import of goods is effective.
The advantage of this technique is that, in addition to analyzing the basic efficiency of exports (i.e., covering the cost of exports with export revenue), it also carries out an alternative analysis of export efficiency (i.e., is exporting goods abroad more profitable than their domestic sales).
Based on this methodology, it is possible to compile tables of the efficiency of exports of goods to various countries, and with their help, identify the most effective export transaction for the enterprise. In addition, the enterprise has the opportunity to identify the most effective ways to use foreign currency received from exports.
The second advantage of this technique is also the division of imported goods into production goods and consumer goods. Based on this classification, the enterprise has the opportunity to identify the real return on import of raw materials and equipment.

Conclusion
The traditional and most developed form of international economic relations is foreign trade, which is the trade of a country with other countries, consisting of paid import (import) and paid export (export) of goods. Export-import relations account for 80% of the total volume of international economic relations.
Thus, we have described and highlighted the main features of the organization of export-import operations, features of their accounting and analysis of their effectiveness.
The exchange of manufactured products in the international arena occurs as a result of careful preparation, through commercial transactions, i.e. through the implementation of cumulative technical techniques or actions for preparing, concluding and executing transactions. Preparatory operations include familiarization with the quality of goods, prices, and other conditions for their delivery to the buyer;
In matters of proper organization of export-import operations in the commercial services of enterprises, aspects related to accounting and analysis of the effectiveness of export-import operations undoubtedly occupy an important place. Only the correct organization of accounting and analysis allows the organization to make a profit from export-import operations in accordance with the current economic legislation of the country, while accounting for export and import operations is carried out separately;
Analysis of export-import operations allows us to identify and quantify the effectiveness of an enterprise’s foreign economic activity, helps make the right decisions, and optimize economic indicators. The economic justification for the decisions made to manage the foreign economic activities of enterprises is made by calculating various indicators of economic efficiency, which exist both separately (for export and import) and integrally for those enterprises that export and import simultaneously.

Bibliography:
Legislative acts
1. Tax Code of the Russian Federation. Part two. Code of the Russian Federation dated 05.08.2000 No. 111-FZ // Collection of legislation of the Russian Federation. – 2000. - No. 32.
2. On the basics of state regulation of foreign trade activities. Federal Law of December 8, 2003 No. 164-FZ // Collection of Legislation of the Russian Federation. – 2003. - No. 50.
3. Customs Code of the Russian Federation. Code of the Russian Federation dated May 28, 2003 No. 61-FZ // Collection of legislation of the Russian Federation. – 2003. - No. 22.
Educational literature, monographs, periodical materials
4. Babchenko T. N. Accounting for foreign economic activity. M.: Glavbukh, 2007 – 168 p.
5. Dontsova D. V., Nikiforova N. A. Analysis of financial statements. M.: DIS, 1998 – 208 p.
6. Kulinina G.V., Shalashova N.T., Yushkova S.D. Accounting, analysis and audit of foreign economic activity of organizations M.: Accounting, 2003. – 760 p.
7. Leontyeva E.V., Baryshnikova L.S. Export and import of services. M.: Filin, 2007. – 360 p.
8. Selivanovsky A.S. Currency transactions for export and import // Accounting. – 2007. – N 5 – p. 61-66.
9. Ulyanova N.V. Export. Import. Accounting and taxation. M.: Berator-Press, 2002. – 340 p.
10. Yankovsky N.A. Increasing the efficiency of foreign economic activity of a large industrial complex. M.: Gardarika, 2008. – 490 p.

Practical part.
etc.................

Accounting for export transactions and taxation of such transactions has many features and nuances. In our article we will consider the general provisions of the current legislation regulating operations for the export of goods and will try to explain the procedure for applying the zero VAT rate.

The export of goods abroad for sale outside the Russian Federation, without obligations for re-import, is called the export of goods.

Exports are recorded by customs authorities at the moment the goods cross the customs border of the Russian Federation and are documented in accordance with current legislation.

The main regulatory document defining the requirements for organizations carrying out currency transactions and establishing the principles of currency regulation and control is the Federal Law of December 10, 2003 N 173-FZ “On Currency Regulation and Currency Control”.

Law No. 173-FZ defines:

rights and obligations of persons participating in foreign economic transactions,
currency regulation authorities and currency control authorities,
rights and obligations of currency control authorities and agents.

Example

A Russian organization entered into a contract with a Ukrainian organization, according to which it is the seller of goods previously purchased from an Italian company and shipped from a warehouse located in Italy.

Firstly, such an operation is not an export operation.

Secondly, the place of sale, according to Art. 147 of the Tax Code of the Russian Federation will be the territory of Italy, therefore, revenue for tax purposes is not subject to VAT.

However, this revenue is subject to income tax, so the procedure for determining it and converting it into rubles for tax purposes will depend on the date of recognition of income, in accordance with Articles 271 and 39 of the Tax Code of the Russian Federation. If a Russian organization incurs expenses associated with the implementation of this transaction, in Russia and its suppliers present VAT amounts when purchasing expenses, then such VAT amounts are not accepted for deduction, but, according to Art. 170 of the Tax Code of the Russian Federation, increase the cost of expenses recognized as a reduction in the tax base for profit.

In accounting, such a transaction for the sale of goods should be reflected in transit.

It is advisable to formalize such acceptance of goods for accounting in an administrative document for the organization, which defines the list of goods taken into account in transit (clause 51 Guidelines on accounting of inventories).

It is possible to specify in the accounting policy that goods purchased abroad and sold without import into the territory of Russia are reflected in account 41 “Goods”, sub-account “goods abroad” in transit on the basis of documents confirming the purchase of goods.

Such documents can be documents for payment to a foreign organization - a supplier, invoices, transportation documents, etc.

In accounting and tax accounting, their value in foreign currency and in rubles is reflected in accordance with the accounting policy on the date of recognition of the expense for the purchase of goods. For example, the accounting policy established the date of recognition of expenses for the purchase of goods as the date of transfer of ownership of the goods. Unless otherwise specified in the contract with the foreign supplier, then, as a general rule, ownership passes at the moment the goods are transferred to the first transporter. Date on transportation document, transferred by the supplier to the organization, will show the date of conversion into rubles. The exchange rate of the Central Bank of the Russian Federation on this date will determine the ruble equivalent of the cost of goods.

Revenue from the sale of such a supply will be determined on the date of sale, i.e. transfer of ownership of the goods to the buyer in accordance with clause 3 of Art. 271 of the Tax Code of the Russian Federation, on the same date it is necessary to recalculate revenue into rubles, in accordance with clause 8 of Art. 271 Tax Code of the Russian Federation.

If the goods were located in Russia at the time of shipment to the buyer, then the proceeds from the sale of the goods are subject to VAT. Hence the conclusion: the export of goods is subject to VAT, but according to Art. 164 of the Tax Code of the Russian Federation at a zero rate, therefore, VAT presented by suppliers of goods is accepted for deduction. The procedure for applying VAT deductions on export goods is established by the norms of Articles 165 and 167 of the Tax Code of the Russian Federation.

Export and VAT

The terms of the contract may provide for advance payment of export supplies by the buyer.

Receiving an advance on a transit currency account requires the organization to submit to the authorized bank in which the foreign currency account is opened:

certificate of currency transactions;
documents related to the conduct of currency transactions specified in the certificate of currency transactions.

Note: the certificate and documents must be submitted no later than 15 working days after the date of crediting the advance specified in the notification of the authorized bank about its crediting to the transit currency account;

if the amount of obligations under the contract exceeds the equivalent of 50 thousand US dollars, then the organization is obliged, in addition to the certificate, to issue a transaction passport.

Note: An organization may, in an agreement with an authorized bank, provide for the condition that the bank independently issues a certificate of currency transactions and a transaction passport on the basis of documents submitted by the organization for the relevant currency transaction.

The advance received is not included in the VAT tax base in accordance with clause 1 of Art. 154 of the Tax Code of the Russian Federation and is not taken into account for profit tax purposes, but for accounting and tax accounting purposes on the date of receipt of the advance in foreign currency, it is recalculated into rubles.

In the future, revenue from the sale of goods will be recognized in accounting on the basis of clause 9 of PBU 3/2006 in rubles at the rate in effect on the date of conversion of the advance received into rubles. In tax accounting, revenue is included in the tax base for profit on the basis of clause 8 of Art. 271 of the Tax Code of the Russian Federation will be recognized in the same amount. But revenue must be recalculated into the VAT tax base on the date of shipment in accordance with clause 3 of Art. 153 of the Tax Code of the Russian Federation, i.e. the amount of revenue will be recognized at different sizes for accounting and tax purposes and for VAT.

Proceeds from the sale of goods exported from the territory of Russia without the obligation of re-import are taxed at a zero rate.

Note: The zero rate must be confirmed with the documents listed in Article 165 of the Tax Code of the Russian Federation. The list of supporting documents depends on the type of goods sold, on contractual relations, i.e. sales directly or through an intermediary.

The list of documents confirming the application of the 0% rate is exhaustive. Therefore, the demands of tax officials to submit other documents not specified in the Tax Code of the Russian Federation are unlawful, and the decision to refuse a VAT refund is illegal. When considering such disputes arbitration courts, as a rule, side with the taxpayer (Resolutions of the Federal Antimonopoly Service of the Moscow District dated 03.08.2009 N KA-A40/7259-09, FAS Volga Region dated 06.26.2009 N A12-3559/2008).

The company has 180 days to collect documents:

If the company managed to collect the documents on time, then VAT at a rate of 0% is charged on the last day of the quarter in which the full package of documents was collected (clause 9 of Article 167 of the Tax Code of the Russian Federation).
If the company failed to collect a complete package of supporting documents within 180 days, then VAT is charged at rates of 10% or 18% (for relevant goods) on the date of shipment of goods to a foreign organization. If the organization subsequently collects full set documents, then she has the right to a refund of the VAT paid after a desk audit.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions.

Scientific supervisor: Pelkova Svetlana Vladimirovna

In accordance with federal law“On the Fundamentals of State Regulation of Foreign Trade Activities” dated December 8, 2003 No. 164-FZ (hereinafter referred to as Law No. 164-FZ), export of goods means the export of goods, services, works, as well as results of intellectual activity, including exclusive rights to them, from the customs territory of Russia without the obligation to re-import. The fact of export is recorded at the moment when the goods cross the customs border of the Russian Federation.

The exporter must be aware of the regulatory issues of export operations in order to minimize its costs and avoid various risks associated with incorrect application of legislation. The main document that consolidates the foundations of state regulation of foreign trade activities, namely export operations, is Law No. 164-FZ. It is necessary to take into account the generally accepted principles and norms of international law and international treaties of the Russian Federation.

The following stages of accounting for export transactions are distinguished:

1. For a manufacturer of export products – accounting for the production of export products; for a trade organization - accounting for goods intended for shipment for export.

As a rule, the costs of producing products intended for export are accounted for under account 20 “Main production”. From the credit of various accounts, all expenses for the production of products intended for export are collected and reflected in the debit of account 20 “Main production”, subaccount “Production of products, works, services sold for export”.

Trade organizations keep records of goods intended for shipment for export on account 41 “Goods”. For the purpose of separate accounting of goods, a subaccount “Exported goods” can be opened to this account. Those. This account (sub-account) summarizes all costs taken into account when determining the cost of purchased products for their further sale for export.

2. Accounting for shipped export products.

Exported products are reflected in account 45 “Goods shipped”, which summarizes information on the availability and movement of shipped goods, the proceeds from the sale of which cannot be recognized in accounting for a certain period.

In the event of a change in the exchange rate of the ruble against foreign currencies, the actual cost of production on account 45 “Goods shipped” is taken into account only in ruble equivalent and is not subject to revaluation.

Depending on the location of the goods, second-order subaccounts can be opened to account 45:

4512 – export goods for direct deliveries;
4513 – export goods in transit in the Customs Union;
4514 – export goods in ports and warehouses of the Customs Union;
4515 – export goods in transit abroad;
4516 – export goods in processing and on commission abroad;
4517 – export goods withdrawn from export.

The allocation of the listed sub-accounts in the current accounting is explained by the need to establish credit terms and carry out ongoing monitoring to ensure that export goods are delivered to the buyer.

3. Accounting for overhead costs for export operations.

The amount of commercial costs when exporting products includes such costs as preparing products for shipment, loading products onto a domestic carrier’s vehicle, transporting products to their destination within the country, loading products onto international transport, transporting by international transport, costs of insurance, storage and reloading/unloading of products en route, costs of reloading/unloading of products at the destination, delivery of products to the buyer’s warehouse, payment of customs duties and fees, etc.

Based on primary documents, all listed expenses must be accounted for in account 44 “Sales expenses”. The separation of these cost groups makes it possible to separate the accounting of expenses and control the expenditure of funds on export operations, which contributes to the correct calculation of VAT, which is subject to deduction.

Expenses associated with the sale of products are written off to account 90 “Sales” at the end of each month. Commercial expenses can be written off by organizations according to one of the following options: either all commercial expenses are written off in full on a monthly basis, or all commercial expenses are written off, with the exception of packaging costs and transportation costs, which are written off in proportion to goods sold.

4. Accounting for settlements with foreign buyers.

Each type of goods sold, work performed, services rendered is subject to analytical accounting under account 90 “Sales”. To reflect export transactions, the following structure of account 90 can be used:

subaccount 1 “Revenue”, including the analytical account “Revenue from sales of export products”;
subaccount 2 “Cost of sales”, including analytical accounts “Cost of sales of export products” and “Expenses associated with the sale of export products”;
subaccount 3 “Value added tax”;
subaccount 4 “Excise taxes”;
subaccount 9 “Profit (loss) from sales”, including the analytical account “Profit (loss) from sales of export products”.

When performing tax accounting, foreign exchange proceeds received in foreign currency must be converted into rubles at the official exchange rate of the Bank of Russia on the date of sale, i.e. at the moment when ownership passes to the buyer. Similar rules apply in accounting.

The buyer's receivables must also be converted into rubles on the date of payment and on the last day of each month, the resulting positive exchange differences must be included in non-operating income, and negative ones - in expenses.

If an advance is received from the buyer, then this amount will be taken into account in income only on the date of sale, however, the received advance amount should be converted into rubles at the rate on the day when the money was credited to the account. It should be noted that exchange rate differences do not arise on advances.

If settlements with the importer are carried out in foreign currency, the exporter must open a bank account in the foreign currency that is the currency of payment; for these settlements, correspondence of accounts is carried out using account 52 “Currency accounts”.

When exchange rates change in relation to the ruble, exchange rate differences may arise, which must be charged to account 91 “Other income and expenses” (positive - to the credit of subaccount 91.1 “Other income”, negative - to the debit of subaccount 91.2 “Other expenses”).

One of important points When organizing export operations, the issue of their taxation is a concern. When carrying out export operations, the exporter should pay special attention to the procedure for calculating, refunding and paying VAT on export operations, which is regulated by Chapter. 21 Tax Code of the Russian Federation. Thus, when selling goods, works, and services for export, a VAT rate of 0% is applied to these transactions, provided that a package of documents confirming the fact of export of goods, services, and services is provided to the tax authorities. In Art. 183 of the Customs Code of the Customs Union defines a list of documents that must be provided when carrying out the customs export procedure. In addition, VAT amounts paid on the purchase of goods used for export operations are subject to deduction in the manner prescribed by Chapter. 21 Tax Code of the Russian Federation.

If goods are exported from the territory of the Russian Federation to the territory of a member country of the Customs Union, then to justify the zero VAT rate, the exporter must collect a package of documents given in Art. 1 Protocol on Goods in the Customs Union.

If goods are exported to a country that is not a member of the Customs Union, either directly across the border of the Russian Federation, or across the single border of the Customs Union, then in order to confirm the right to use a VAT rate of 0%, it is necessary to collect a package of documents specified in Art. 165 of the Tax Code of the Russian Federation (within no later than 180 calendar days, starting from the date when the goods were placed under the customs export procedure). .

In fact, VAT is almost the only tax that can be immediately received by the state (during the tax period) from firms engaged in export-import operations. Other taxes (such as income tax, property tax) are payable only based on the results of economic activity, since these taxes are not available upon final depreciation of property or incurred losses. In addition, during export-import operations there are also customs duties and taxes.

In general, we can highlight the following features of accounting for export transactions and the difficulties associated with them:

it is necessary to determine the method of entering foreign markets: direct (independently) or indirect (through an intermediary);
export transactions must be reflected in parallel in at least 2 currencies - national and foreign, which entails the emergence of exchange rate differences(negative and positive);
It is mandatory to comply with the currency legislation of the Russian Federation;
various forms of settlements may be used depending on agreements with foreign counterparties;
different conditions for the delivery of goods apply;
the exporter needs to conduct step-by-step monitoring of the movement of goods, including outside the borders of the customs territory of the country;
the need to maintain separate VAT accounting.

The features listed above significantly complicate the process of reflecting export transactions in accounting and put forward high demands on the methodology for its organization.