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Accounting for import and export operations of Aeroflot examples. Course work: accounting of export-import operations. a) After shipment of the goods by the supplier, the foreign economic association accepted the supplier’s invoice for the amount of the contract value, and in

Scientific supervisor: Pelkova Svetlana Vladimirovna

In accordance with the Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activity” dated December 8, 2003 No. 164-FZ (hereinafter referred to as Law No. 164-FZ), the export of goods means the export of goods, services, work, as well as the 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 imperative to take into account 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 the important points when organizing export operations is the issue of their taxation. 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 fees and duties.

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 occurrence 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.

After studying this chapter, the student should:

know

  • features of accounting for operations in foreign economic activity (import and export operations);
  • features of accounting and taxation of certain customs regimes (re-export, re-import, temporary import and export);
  • features of tax accounting within the Eurasian Economic Union;

be able to

  • reflect in accounting operations on foreign economic activity under various customs regimes;
  • reflect export (import) transactions through intermediaries in accounting and tax accounting;

own

  • skills in developing accounting policies in an organization engaged in foreign economic activity for accounting and tax accounting purposes;
  • skills of reflecting transactions on foreign economic activity in accounting and tax registers under various customs regimes.

ACCOUNTING FOR IMPORT OPERATIONS

The subject of import is goods, raw materials, supplies and equipment, and other tangible and intangible assets. The basis for introducing accounting for the movement of imported materials, goods and material assets are the following primary documents:

  • supply agreement with attached specifications;
  • international consignment note; bill of lading, air waybill; freight rail receipts;
  • acts on acceptance of goods to customers' warehouses, ports, airports, railway points, etc.;
  • acts indicating damage, shortage of goods, low-quality goods, defects, etc.;
  • acts from foreign forwarders for the transportation of goods abroad, confirming the movement of goods.

In accordance with PBU 5/01 “Accounting for inventories”, the formation of the cost of imported material assets includes the cost of acquisition in the amount of the contract price, the amount of accrued excise duty, customs duties, customs fees, transportation and procurement costs, intermediary services, information and consulting services and other expenses associated with the purchase of material assets.

To determine the cost of imported goods and material assets, you can use two accounting options, which must be reflected in the accounting policy. The first accounting option involves the introduction of account 15 “Procurement and acquisition of material assets”, subaccount “Formation of the cost of imported material assets”. According to D 15, all expenses associated with the formation of the cost of imported material assets are collected. Then the actual accumulated value of imported material assets during capitalization will be written off from K 15 to D 10 “Materials” or account 41 “Goods”. The second accounting option involves immediately determining the actual cost of received material assets on account 10 “Materials”, 41 “Goods”, 08 “Investments in non-current assets”, 07 “Equipment for installation”.

The amount of accrued customs duties and customs duties, excise taxes are reflected in account 76 “Settlements with other debtors and creditors” and are included in the cost of tangible imported assets.

The amount of VAT subject to collection by customs authorities is determined using the following formulas:

VAT = (Customs value + Amount of customs duty + Amount of excise tax) x VAT rate / 100% for goods that are subject to customs duties and excise taxes;

VAT = (Customs value + Amount of customs duty) x VAT rate / 100% for goods that are taxed

customs duties;

VAT = Customs value x VAT rate / 100% for other

Accounting entries for accounting for imported goods and material assets:

  • D 10 “Materials” - K 60 “Settlements with suppliers, contractors”, subaccount “Settlements with importers” - reflects the cost of purchased imported materials;
  • D 41 “Goods”, subaccount “Imported goods” - K 60 “Settlements with suppliers, contractors”, subaccount “Settlements with importers” - reflects the cost of purchased imported goods;
  • D 08 “Investments in non-current assets”, 07 “Equipment for installation” - K 60 “Settlements with suppliers, contractors”, subaccount “Settlements with importers” - reflects the cost of purchased non-current assets, equipment for installation;
  • D 10 “Materials”, 41 “Goods”, 07 “Equipment for installation”, 08 “Investments in non-current assets” - K 76 “Settlements with other debtors and creditors”, subaccount “Settlements with customs” - customs duties and customs fees are reflected , accrued on the cost of purchased imported material assets;
  • D 10 “Materials”, 41 “Goods”, 07 “Equipment for installation”, 08 “Investments in non-current assets” - K 68 “Calculations for taxes and fees”, subaccount “Calculations for excise duties” - reflects excise taxes accrued on the cost of purchased imported material assets;
  • - reflects the amount of accrued VAT on the cost of purchased imported material assets.

In tax accounting in accordance with subparagraph. 4 paragraphs 1 art. 146 of the Tax Code of the Russian Federation, the import of goods into the territory of the Russian Federation and other territories under its jurisdiction is recognized as an object of VAT taxation. According to paragraph 1 of Art. 10 of the Tax Code of the Russian Federation, the tax base includes the customs value of the goods, customs duties and the amount of excise taxes. When purchasing tangible assets and intangible assets for foreign currency, they are valued in rubles on the date of their recording. In accordance with Art. 254 and 320 of the Tax Code of the Russian Federation, the cost of acquiring material assets must be formed taking into account all expenses incurred, just as the cost is formed in accounting. The same procedure is established when determining the cost of imported fixed assets.

Example 5.1

Let's consider the procedure for recording transactions for the acquisition of imported material assets.

The procedure for recording transactions for the acquisition of imported goods. AktivCapital LLC entered into an agreement with a foreign company LLC ETAS contract for the purchase of goods in the amount of 100,000 euros. According to the terms of the contract, ownership of the goods passes from the seller to the buyer when crossing the customs border, i.e. when completing a customs declaration. The customs duty rate is 4%, the euro exchange rate is 75 rubles. for 1 euro on the date of crossing the customs border. Let's calculate the amount of customs duty:

100,000 euros 75 rubles. 4% = 300,000 rub.

The VAT amount will be:

(100,000 euros 75 rubles + 300,000 rubles) 18% - 1,404,000 rubles.

  • D 41 “Goods” - K 68 “Calculations for taxes and duties”, subaccount “Settlements with customs”
  • 300,000 rub. - customs duty has been assessed on imported goods imported into the territory of the Russian Federation;
  • 300,000 rub. - customs duties on imported goods imported into the territory of the Russian Federation are transferred from the organization’s current account;
  • D 19 “Value added tax on acquired assets”, subaccount “VAT on acquired imported material assets” - K 76 “Settlements with other debtors and creditors”, subaccount “Settlements with customs”
  • RUB 1,404,000 - VAT is charged on imported goods imported into the territory of the Russian Federation;
  • D 68 “Calculations for taxes and duties”, subaccount “Settlements with customs” - K 51 “Current account”
  • RUB 1,404,000 - VAT for imported goods imported into the territory of the Russian Federation is transferred from the organization’s current account;
  • RUB 1,404,000 - VAT accrued on imported goods imported into the territory of the Russian Federation is reflected as part of tax deductions (accepted for offset);
  • D 41 “Goods” - K 60 “Settlements with suppliers, contractors”, subaccount “Settlements with importers”
  • 100,000 euros 75 rubles. = 7,500,000 rub. - reflects the cost of received imported goods imported into the territory of the Russian Federation.

In tax registers based on Art. 320 of the Tax Code of the Russian Federation, the cost of goods received is equal to the cost of goods reflected in accounting:

RUB 7,500,000 + 300,000 rub. = 7,800,000 rub.

LLC ETAS

The procedure for recording transactions for the acquisition of imported non-current assets (fixed assets or intangible assets). AktivCapital LLC entered into an agreement with a foreign company LLC ETAS contract for the purchase of fixed assets. The cost of the fixed asset under the contract is $50,000. According to the terms of the contract, ownership of the goods passes from the seller to the buyer when crossing the customs border, i.e. when completing a customs declaration. The customs duty rate is 5%, the US dollar exchange rate is 65 rubles. for 1 dollar, on the date of crossing the customs border. Let's calculate the amount of customs duty:

50,000 USD 65 rub. 5% = 162,500 rub.

The VAT amount will be:

($50,000 65 rub. + 162,500 rub.) 18% = 614,250 rub.

The following entries must be made in accounting:

  • D 08 “Investments in non-current assets”, subaccount “Investments in non-current assets for imports” - K 60 “Settlements with suppliers, contractors”, subaccount “Settlements with importers”
  • 50,000 US dollars 65 = 3,250,000 rubles. - reflects the cost of received imported fixed assets imported into the territory of the Russian Federation;
  • D 08 “Investments in non-current assets”, Sub-account “Investments in non-current assets for imports” - K 68 “Calculations for taxes and fees”, sub-account “Settlements with customs”
  • RUB 162,500 - customs duty has been assessed on imported fixed assets imported into the territory of the Russian Federation;
  • D 01 “Fixed assets”, subaccount “Fixed assets imported into the territory of the Russian Federation” - K 08 “Investments in non-current assets”, subaccount “Investments in non-current assets for imports”
  • RUB 3,250,000 + 162,500 rub. = 3,412,500 rub. - the acquired imported fixed asset was put into operation;
  • D 68 “Calculations for taxes and duties”, subaccount “Settlements with customs” - K 51 “Current account”
  • RUB 162,500 - the customs duty accrued on imported fixed assets imported into the territory of the Russian Federation is transferred from the current account;
  • D 19 “Value added tax on acquired assets”, subaccount “VAT on acquired imported material assets” - K 76 “Settlements with other debtors and creditors”, subaccount “Settlements with customs”
  • RUR 614,250 - VAT is charged on imported fixed assets imported into the territory of the Russian Federation;
  • D 68 “Calculations for taxes and duties”, subaccount “Settlements with customs” - K 51 “Current account”
  • RUR 614,250 - VAT accrued on imported fixed assets imported into the territory of the Russian Federation is listed;
  • D 68 “Calculations for taxes and fees”, subaccount “Settlements with customs” - K 19 “Value added tax on acquired assets”, subaccount “VAT on acquired imported material assets”
  • RUB 614,250 - VAT accrued on imported fixed assets imported into the territory of the Russian Federation is reflected as part of tax deductions (accepted for offset).

Transactions for the acquisition of imported intangible assets are reflected in accounting in a similar way, only in accounting entries account 01 “Fixed assets” is replaced by account 04 “Intangible assets”.

In tax registers based on Art. 257 of the Tax Code of the Russian Federation, the cost of the received depreciable property is equal to the cost of goods reflected in accounting:

RUB 3,250,000 + 162,500 rub. = 3,412,500 rub.

Depending on the procedure for settlements with the foreign supplier LLC ETAS exchange rate differences may arise in accounting. The order of their reflection in accounting is discussed in the previous chapters of this textbook.

When performing import transactions, VAT, paid when importing goods into the territory of the Russian Federation, is simultaneously both a tax and customs payment (subclause 3, clause 3, article 70 of the Labor Code of the Customs Union) and the Tax Code of the Russian Federation. According to paragraph 3 of Art. 80 of the Customs Code of the Customs Union there are exceptions for the payment of customs duties and taxes:

  • 1) when moving goods under customs procedures that do not provide for such payment;
  • 2) when importing goods to one recipient from one sender under one transport document, the total customs value of which does not exceed an amount equivalent to 200 euros at the exchange rate established in accordance with the legislation of a member state of the Eurasian Economic Union (EAEU);
  • 3) when moving goods for personal use in cases established by international treaties of the member states of the Customs Union;
  • 4) when moving goods, if in accordance with the Customs Code of the Customs Union, legislation or international treaties of the EAEU member states, goods are exempt from customs duties and taxes.

In accordance with paragraph 1 of Art. 150 of the Tax Code of the Russian Federation, import into the territory of the Russian Federation and other territories under its jurisdiction is not subject to taxation:

  • goods imported into the territory of the Russian Federation as gratuitous assistance (assistance) to the Russian Federation, in accordance with the Federal Law of May 4, 1999 No. 95-FZ “On gratuitous assistance (assistance) to the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state extra-budgetary funds in connection with the provision of assistance (assistance) to the Russian Federation” and other regulatory legal acts;
  • goods specified in subparagraph. 1 item 2 art. 149 of the Tax Code of the Russian Federation, as well as raw materials and components for their production (for example, the most important and vital medical products);
  • prosthetic and orthopedic products, raw materials and materials for their production and semi-finished products for them;
  • technical means, including vehicles, materials that can be used exclusively for the prevention of disability or rehabilitation of disabled people;
  • glasses, lenses and frames for them, with the exception of sunglasses;
  • materials for the manufacture of immunobiological drugs for the diagnosis, prevention and treatment of infectious diseases;
  • cultural property acquired by state or municipal institutions;
  • printed products received by state or municipal libraries and museums; works of cinematography imported by specialized government organizations for the purpose of non-commercial exchanges;
  • goods produced by Russian organizations on land plots that are the territory of foreign states;
  • technological equipment, including components for them, analogues of which are not produced on the territory of the Russian Federation;
  • rough natural diamonds;
  • goods intended for official use of foreign diplomatic missions;
  • Russian currency, foreign currency, securities (shares, bonds, bills);
  • marine products caught or processed by Russian fishing enterprises;
  • ships subject to registration in the Russian Federation;
  • goods transported within the framework of international cooperation of the Russian Federation in the field of research and use of outer space;
  • unregistered medicines intended to provide medical care for specific patients, hematopoietic stem cells and bone marrow for unrelated transplantation;
  • consumables for scientific research, analogues of which are not produced in the Russian Federation, according to the list agreed with the Government of the Russian Federation;
  • landing helicopter dock ships.

When applying the norm of Art. 150 of the Tax Code of the Russian Federation, it should be borne in mind that refusal of VAT exemption is not the right of the taxpayer, but his obligation, i.e. the taxpayer cannot refuse this benefit.

Thus, the procedure for calculating import VAT is determined by the following regulatory legal acts: clause 1 of Art. 160 of the Tax Code of the Russian Federation and clause 5 of the Instruction on the procedure for the application by the customs authorities of the Russian Federation of value added tax in relation to goods imported into the territory of the Russian Federation, approved by order of the Federal Customs Service of Russia dated February 7, 2001 No. 131, and the tax base for calculating VAT is determined as the sum of the customs value of the goods, customs duties and excise taxes.

Faculty of Economics and Environmental Management

Department: Economics and Entrepreneurship

Coursework

“Accounting and analysis” on the topic:

«…………………….»

Completed by: student of group 522

Ivanov E.V.

Scientific supervisor:

Candidate of Legal Sciences

Associate Professor Kolotilin A.V.

Saint Petersburg

Introduction………………………………………………………………………………3 1. Features and regulatory framework

accounting of foreign exchange transactions…………………………………3

2. Accounting for export and import transactions……………………………..5 2.1. Accounting for export transactions………………………………………………………...5 2.2. Accounting for import transactions…………………………………………………………….13

3. Accounting for import and export transactions

using the example of accounting for Avtodorsnab North-West LLC…………………..19

Conclusion……………………………………………………………….24 References……………………………………………………………… …………..25

Appendix 1………………….……………………………………………..27

Appendix 2…………………………………………………………………………………...35

INTRODUCTION

After the transition from administrative regulation in the economy of our country to market economic relations, the need arose to bring the regulatory framework of accounting in accordance with the new conditions. This is the development of regulations and orders that bring accounting to convenience and applicability in the conditions of new times. By the middle of the first decade of the 21st century, due to the increasing integration of Russia into the world economy, increased investment in the domestic economy, the emergence of a large number of joint ventures, and the requirements of investors and co-owners for reporting in accordance with international standards, it became necessary to bring Russian accounting to international standards (IFSO). The bulk of payments for import-export transactions are made in foreign currency.

In this course work, I would like to reveal the accounting of export-import operations and its features.

1. Features and regulatory framework for accounting of foreign exchange transactions. 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 from a foreign trade transaction.

Currency legislation imposes, among other things, an 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.

One of the mandatory details of a foreign trade contract is the name of the supply basis. This is provided for in the Recommendations on the minimum requirements for mandatory details and the 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.

2. Accounting for export and import transactions. 2.1 Accounting for export transactions.

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 accounting for 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 before being reflected in sales accounting (i.e. . until the transfer of ownership to the buyer). However, subaccount 45.1 does not record the specific location of the 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 subaccounts of the II series will be required, the codes of which have four digits: 45.1.3 - Export goods in transit in the Russian Federation 45.1.4 - Export goods in ports and at border railway points 45.1.5 - Export goods in transit abroad 45.1.6 - Export goods in warehouses, in processing and on commission abroad Shipped export goods are reflected in accounting at cost.

Accounting for overhead costs for exports (costs for selling export products)

When selling export goods, costs arise associated with their transportation from the point of departure to the destination, loading and unloading operations, storage, 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 the facts of economic activity must be observed. 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 expenses are recorded in the following accounting entries: when paying Dt 43.1 K 51 Dt 43.2 K 52 on accrual Dt 43.1 K 76 Dt 43.2 K 76 For the same reason, advance payments cannot be attributed to subaccounts 43.1 and 43.1 for upcoming overhead expenses. 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 is transferred from the seller to the buyer upon payment for the delivered goods, then the sale is formalized by an accounting entry: Dt 52.1 Transit currency account Kt 46.1 Sales of export goods, works, services For all other options, except for payment, whenever this moment occurs, in accounting entry is made: Dt 62.1 Settlements with foreign buyers Kt 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 transfers upon delivery of the goods to the carrier, the words should be added: “as confirmed 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 for Currency Transactions (PBU) set the date of transfer of the service as the date of the transaction for the export of services. 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 for the mandatory sale of a portion of foreign currency earnings in accounting 1. The amount of currency subject to mandatory sale is withdrawn from the transit currency account of the organization and deposited in a special personal account of an authorized bank: Dt 57 Transfers in transit 6,000 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 currency account 3,000 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. Dt 52-1 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) Dt 51 Current account Kt 48 Sale of other assets 141,000 rubles. The amount of foreign currency sold is written off to the cost of sales at the 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 Transfers on the way The financial result from the obligatory sale of part of the foreign currency earnings is determined Dt 3,000 rubles. (144000 - 141000) Kt 48 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. An entry is made for the amount of the exchange rate difference in accounting: Dt 57 Kt 80, subaccount “Exchange Differences”. 1500 rubles 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 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 the accounting for VAT when exporting goods. The top and bottom stripes symbolize the sales book and 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 [appendix].

Initial debt to the budget.

Suppose that at the time of receipt of a new batch of goods, a debt to pay VAT to the budget in the amount of 3,000 rubles was recorded in the sales book.

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 allows 180 calendar days to confirm the zero rate. 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 in the sales book for this SF only 180 rubles are reflected. 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 “Submitted for deduction of VAT 0%”, respectively.

All necessary operations are considered on the demo base of the 1C: Accounting 8 program, 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 flag “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 “Invoices for settlements in monetary units” form in rubles” and “Take into account positive amount differences when calculating VAT” for exports in foreign currency do not have any 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. [application]

Export is a customs regime under which goods that are in free circulation on the customs territory of the Russian Federation are exported from this territory without the obligation to re-import.

Accounting for goods export operations can be divided into two stages.

Stage 1. Accounting for the movement of export goods from the supplier to the importing buyer and the overhead costs associated with this process. This stage of accounting is carried out, as a rule, according to the same scheme.

Stage 2. Accounting for sales and settlements with foreign buyers-importers. This stage of accounting is reflected depending on the types and forms of settlements with foreign buyers, as well as on the form of the supplier’s entry into the foreign market - independently or through an intermediary.

The established practice of selling goods has a significant impact on the organization of accounting for export operations: directly by the manufacturer itself or through an intermediary foreign economic organization.

In the first case, the exporting enterprise records all business transactions, from the formation of finished products to the establishment of a contract price at which the goods will be offered to a foreign buyer.

In the second case, the company is interested in the amount of commission it will have to pay for intermediary services.

The list of primary accounting documentation (invoices, specifications, waybills, credit certificates, bank transfers, insurance policies, etc.) reveals the content of the contracts concluded.

Analytical accounting of export operations of goods is carried out by batch by country and contract. Accordingly, analytical accounts should be reflected in current accounting.

The determining principle of the enterprise's accounting policy, which forms the moment of sale, is the date of presentation of the above documents to the buyer or their presentation to an authorized bank, receipt of cash, presentation by the buyer of a bill, commercial loan or other document guaranteeing payment.

Synthetic accounting of goods shipped for export can be carried out on account 45 “Goods shipped” or on account 62 “Settlements with buyers and customers”. The choice of one or another account is determined by the moment of implementation and depends on the accounting policy chosen by the enterprise.

For example, account 45 “Goods shipped” is used if the supply contract stipulates a different procedure that provides for the right to transfer ownership of shipped products for the purpose of owning, using and disposing of them, as well as the risk of their accidental destruction on the way to a foreign buyer. In this case, subaccounts are opened for account 45:

  • 45-12 “Export goods for direct deliveries” - applies when there are agreements with the purchasing countries that determine the supply of products in direct international cargo traffic without re-issuing transport documents; the goods are registered and immediately written off for sale; in such cases, these transactions are reflected in the following entries: Dt 45-12 “Export goods for direct deliveries” Kt 43 “Finished products”; Dt 90-2 “Cost of sales” Kt 45-12 “Export goods for direct deliveries”;
  • 45-13 “Export goods on the way to the CIS” - contains information on the shipment of goods to the exit stations of the CIS countries; goods are reloaded at ports and border stations, and in the absence of an international agreement on direct transport links, documentation is reissued;
  • 45-14 “Export goods in ports and warehouses of the CIS” - takes into account the availability of goods at exit points from the CIS countries for subsequent transportation to a foreign buyer; the acceptance of such goods for storage in accounting is reflected by the entry: Dt 45-14 “Export goods in ports and warehouses of the CIS” Kt 45-13 “Export goods on the way to the CIS”;
  • 45-15 “Export goods on the way abroad” - contains information about the shipment of goods that have traveled to the exit points of the CIS countries and are en route to the foreign final buyer; in accounting, similar information is generated on the basis of the entry: Dt 45-15 “Export goods on the way abroad” Kt 45-14 “Export goods in ports and warehouses of the CIS”;
  • 45-16 “Export goods for processing and commission abroad” - summarizes information about goods received for processing and commission abroad; This sub-account also takes into account goods sent to fairs, exhibitions, modifications with return or subsequent sale directly on the foreign buyer’s market; supply of goods for export for modification with or without return involves additional costs for design, improvement of the technical and economic characteristics of these goods that meet the requirements of the domestic or foreign market (this work is carried out by a foreign partner on the terms stipulated by a bilateral agreement); the posting of such goods is recorded in accounting by the entry: Dt 45-16 “Export goods in processing and on commission abroad” Kt 45-15 “Export goods on the way abroad”;
  • 45-17 “Export goods withdrawn from export” - reflects the cost of goods under canceled contracts when buyers refuse for various reasons;
  • 45-18 “Export goods shipped, but not invoiced” - shows the cost of goods shipped to foreign buyers, but not formalized with the appropriate documents.

The allocation of these sub-accounts in the current accounting is determined by the need to determine the terms of the loan, as well as to carry out ongoing control over the progress of export goods to the buyer.

International settlement standards require that the date of shipment of the goods be considered the moment of implementation, therefore the issuance of an invoice to a foreign buyer can be carried out simultaneously with the advance payment of part of the contract cost in cash, the presentation of a bill of exchange, etc. The buyer’s debt for shipped products in this case is taken into account in account 62 “Settlements with buyers and customers”, subaccount “Bills received”. The determining condition in this case is the deferment of payment by the buyer. Ultimately, market conditions and contract terms determine the form and procedure of settlements.

Depending on the type of payment provided for in the contract (cash or credit) and the form of payment (letter of credit, documentary collection or bank transfer), there are several accounting entry schemes for export transactions:

  • - general scheme for posting export transactions;
  • - a diagram of the accounting entries by the exporting enterprise for export operations with the provision of a commercial loan;
  • - a diagram of postings for accounting for export transactions by an intermediary;
  • - a scheme of transactions for accounting for the export of goods through an intermediary for cash payment.

Foreign economic activity (FEA) includes transactions with foreign partners within one’s country and abroad. Import operations are actions of a commercial nature that are associated with the purchase of goods abroad and their import into one’s country for further use on its territory: resale, use in the management and production sphere, industrial consumption of the importing enterprise. In accounting, import operations have their own characteristics, which we will discuss in this article.

Import Definition

The concept of import implies the import of goods, services, intellectual property (including exclusive rights to them) from other countries into the Russian Federation, in the absence of obligations for return export (according to Federal Law No. 157 of October 13, 1995). The fact of import is considered when the imported goods cross the customs border of the Russian Federation.

Transaction passport

Each contract related to imports requires the execution of a transaction passport (with imports), in accordance with the Instructions of the Central Bank and the State Customs Committee of the Russian Federation dated October 4, 2000. This is necessary even when paying (under the terms of the contract) in Russian rubles. There are situations when, in organizations, the person responsible for the transaction passport is a manager, a specialist associated with customs operations, etc.). Accounting also takes part in this: collects documents, works with employees of a credit institution (bank).

Two important principles

Accounting for import transactions (its organization) depends on the contractual terms, the essence of settlements with foreign suppliers between the parties to the transaction or with the help of an intermediary company.

When taking into account such operations, two conditions must be met:

  • First, imported goods are required to be registered at the moment when ownership (of them) passes to the importer;
  • Secondly, it is necessary to correctly formulate the purchase price - the foreign trade cost of foreign goods, which includes: contract value, transportation costs and other procurement costs, customs payments.

Cost formation

The actual cost of imports (goods, works, services) must be formed in the accounting accounts. Accounting, but not in a calculated way. The components (all without exception) of the actual cost of the imported goods are deposited into the account necessary to generate this cost. When it is determined, the product will be written off to a special account created to take it into account.

The purchase price (actual cost) consists of:

  1. From the sum of the contract value and overhead costs we will obtain the customs value;
  2. customs duty (import);
  3. customs collection.

Foreign trade accounting

You must use a standard chart of accounts. Reliable information is determined using sub-accounts, which make it possible to distinguish information about different types of activities (foreign economic and ordinary).

Peculiarities:

  • Payments (currency);
  • the obligatory nature of the Russian currency (rubles) when keeping records gives organizations the obligation to recalculate, taking into account exchange rate differences;
  • a special procedure applies for VAT taxation;
  • additional supporting documents arise.

The fundamental document of the accounting framework is Federal Law No. 173 (December 10, 2003).

To carry out primary accounting for an enterprise (when conducting foreign trade), it is necessary to use additional accounting forms that are not used to display operations in your country. Translation is required for forms filled out using a foreign language.

Documentation used

  • A passport for the transaction, confirming that the operation is legal, containing the information that is needed. To exercise control;
  • a contract concluded with foreign partners;
  • CCD (required to be completed for each shipment when goods are moved or during customs control);
  • Invoice (commercial invoice) – contains information about the goods (for the one who buys, it must be issued by the seller);
  • The entire list of necessary documentation is provided by the regulatory authority (this list includes certificates, insurance policies, licenses);

Export operations

Along with imports, export operations play an important role in foreign economic activity.

Export is one of the forms (based on the Labor Code of the Russian Federation) that foreign trade activities have, the customs regime, when goods that are freely circulated within the territorial boundaries of the Russian Federation are exported from the territory of their country abroad (in the absence of obligations regarding re-import).

Export of works and services is when an organization of the Russian Federation within the territorial boundaries of another state builds industrial buildings, highways, performs various works (geological exploration, design), sells patents, licenses, trains foreign personnel abroad, provides transport services, etc.

Participants in an export transaction (purchase and sale of goods, services):

  1. Sellers (legal entities, citizens of Russia);
  2. Buyers (foreign legal entities, those established and located in other countries);
  3. Organizations producing their own products for export;
  4. Trade organizations purchasing and selling goods.

Features of export-import operations

The term export-import operations refers to operations related to transactions for the purchase and sale of goods and services with import or export abroad.

Varieties:

  • Import;
  • export;
  • re-export, which involves transporting beyond the territorial borders of a country a product that was previously imported into it, provided that it has not been processed.

Whatever types of the above operations your company is engaged in, use the services of proven specialists in this field and be guided by the norms of the legislation of the Russian Federation.