Reg number of the customs declaration. Registration number of the customs declaration

Short numbers are sometimes found on invoices issued for imported goods. Previously, buyers did not even pay attention to it. But starting from the report for the 1st quarter of 2017, it is no longer possible to file a VAT return with this number. The short number of the customs declaration can be written differently, but it is better not to be reflected in the VAT declaration at all.

Innovations in line 150 of section 8 of the VAT declaration

In the invoice issued when selling imported goods, the seller must also indicate the number of the customs declaration according to which they were imported into Russia (Subparagraphs 13, 14, paragraph 5, article 169 of the Tax Code of the Russian Federation). The buyer enters this number in the purchase book (Subparagraph "r" of clause 6 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137). And then information about the number of the customs declaration is reflected in the VAT declaration. For this, line 150 is provided in section 8 of the VAT declaration and in Appendix 1 to this section (Clause 45.4, 46.5 of the Procedure for filling out the VAT declaration, approved by Order of the Federal Tax Service of Russia dated 10.29.2014 N ММВ-7-3 / [email protected](hereinafter - Order N ММВ-7-3/ [email protected])).

Previously, if the invoice contained several numbers of customs declarations, then all these numbers were required to be indicated separated by a semicolon in one line. It is clear that when accepting the VAT declaration, each individual number of the customs declaration was not checked in any way.

But starting from the report for the 1st quarter of 2017, a separate line 150 is provided for each number of the customs declaration. Moreover, it can indicate a number no shorter than 23 characters and no longer than 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order No. MMV -7-3/ [email protected]). This restriction is justified by the format of the registration number of the customs declaration.

Reference. One of the types of customs declaration is (Subparagraph 1, clause 1, article 180 of the Customs Code of the Customs Union). It is it that is issued at customs when goods are imported into Russia for subsequent sale (Clause 1, Article 181, Articles 202, 209 of the Customs Code of the Customs Union). But as a general rule, this does not apply to goods imported from the EAEU member countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Goods are moved between Russia and these countries without (Subclause 5, Clause 1, Article 25 of the Treaty on the EAEU (Signed in Astana on May 29, 2014)).

What does the customs declaration number look like?

When filling out column 11 of the invoice, the registration number of the customs declaration is affixed in the form of several blocks of numbers separated by a fraction (Letter of the Federal Tax Service of Russia dated 30.08.2013 N AS-4-3 / 15798; clause 1 of the Order of the State Customs Committee of Russia N 543, Ministry of Taxes of Russia N BG -3-11/240 dated 06/23/2000, subparagraph 30, paragraph 15, subparagraph 1, paragraph 43 of the Instruction, approved by the CCC Decision of 05/20/2010 No. 257 (hereinafter - Decision No. 257)). For example:

Registration number of the customs declaration. It is put down in the first line of column "A" of the declaration for goods.

<1>The serial number of the goods from column 32 of the main or additional sheet of the goods declaration. Or this is a number from the list of goods, if it was used instead of additional sheets when declaring imported goods. The serial number of the item can contain from 1 to 3 digits.

<2>Code of the customs office where the customs declaration was issued. This code consists of 8 digits.

<3>Date of registration of the customs declaration - 6 digits.

<4>The serial number assigned to the declaration by the customs office that registered it. This number consists of 7 digits.

The number of the customs declaration indicated in the given example in column 11 of the invoice means that the import declaration was registered on May 15, 2017 at the Kashirsky customs post under the serial number 12345. Moreover, the 25th product from the list of goods imported under this declaration was sold. The length of this customs declaration registration number is 26 characters. It is clear that the number of the customs declaration of the maximum length (27 characters) will be indicated in relation to the goods that appear in the list of imported according to the declaration under the number 100 and more.

Why is the customs declaration number short

As you can see, the minimum length of the customs declaration number, which is correct from the point of view of compiling VAT reports, is 23 characters. This is possible if the number contains only three blocks of 8, 6 and 7 digits and two separators. And the serial number of the declared goods will be completely absent.

But when compiling the report for the 1st quarter of 2017, some VAT payers discovered that their incoming invoices contain customs declaration numbers shorter than 23 characters.

In most cases, the number was short due to the fact that the first block of numbers, which is the number of the customs post, contained less than 8 characters. The fact is that, although the country of origin of these goods was indicated on the invoices as far-abroad countries, they were imported into Russia from the member states of the EAEU, in whose territory these goods were previously released for domestic consumption. And the short numbers of customs declarations are the numbers of declarations issued by the customs authorities of the EAEU member states. Indeed, unlike Russia, when declaring goods in Belarus, Kazakhstan and Kyrgyzstan, a five-digit code of the customs authority is indicated, and in Armenia - a two-digit code in general (Subparagraph 1, paragraph 43 of the Instruction, approved by Decision N 257).

How taxpayers got out of the situation

VAT reports for Q1 2017 with such short numbers of customs declarations were not uploaded. Therefore, some organizations and individual entrepreneurs have decided in these cases not to fill out line 150 of section 8 of the VAT declaration at all. And according to the FTS specialist, this is the most correct approach.

Expert commentary. Line 150 of section 8 of the VAT declaration for goods previously imported into the EAEU countries

- The format for presenting information from the purchase book on transactions that are reflected in the VAT declaration provides that the indicator of line 150 of section 8 of the declaration, where the number of the customs declaration is indicated, can either be absent (not filled in) or consist of 23-27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order N ММВ-7-3/ [email protected]). And it is precisely this length that can be affixed in column 11 of the invoice when selling imported goods, the registration number of the Russian customs declaration (Letter of the Federal Tax Service of Russia dated 30.08. 43 Instructions approved by Decision No. 257).
If in column 11 of the invoice of the Russian supplier drawn up when selling goods imported from the EAEU member states, the numbers of customs declarations issued in these states are given, the buyer does not need to indicate such numbers in lines 150 of section 8 of the declaration. When selling in Russia goods purchased from a supplier from the EAEU member states that were previously released for domestic consumption on the territory of these states, it is not required to fill in column 11 of the invoice at all (Letter of the Ministry of Finance of Russia dated September 15, 2016 N 03-07-13 / 1/53940).

However, some companies and entrepreneurs still filled in line 150 of section 8 of the VAT declaration, supplementing the number of the customs declaration issued in another state - a member of the EAEU, to the required length. Someone added zeros at the beginning of the number. Someone - the numbers corresponding to the state of the customs post, for example 112 - for Belarus, 398 - for Kazakhstan, 417 - for Kyrgyzstan. As the specialist of the Federal Tax Service explained to us, such filling in the VAT declaration will also not entail any negative consequences.

Expert commentary. Checking the data of line 150 of section 8 of the VAT declaration at the "camera house"
Persikova Irina Sergeevna, State Councilor of the Russian Federation, 1st class
- In the course of a desk audit of the VAT declaration, the completion of line 150 of section 8 of the declaration in terms of the correctness of filling in the number of the customs declaration issued in another member state of the EAEU is not checked.

Is the short number of the customs declaration a hindrance to the VAT deduction?

On the one hand, the tax authorities can refuse to apply the VAT deduction due to errors in the invoice, only if they interfere with identification (Clause 2, Article 169 of the Tax Code of the Russian Federation):

• seller and buyer of goods;
• name of goods and their cost;
• the tax rate and the amount of tax charged.

Obviously, the number of the non-Russian customs declaration indicated in column 11 of the invoice is not a hindrance for these purposes. And there's nothing to worry about...

But on the other hand, incorrect filling in this column may become a reason for the tax authorities to doubt the reality of the transaction, the integrity of the supplier. And even if everything turns out well for you, the close attention of the tax authorities will definitely not please you.

And with the new form of the VAT declaration, it will not be difficult for the tax authorities to identify dubious numbers of customs declarations already during the "camera room". And it is possible that due to the indication in line 150 of section 8 of the VAT declaration of the number of the non-Russian customs declaration, you will receive a demand from the tax office with a request to clarify the situation. How to answer it? It will be necessary to clarify that in the VAT declaration you put down the number of the customs declaration that your supplier indicated on the invoice. Perhaps this will already be enough to remove the issue. Another option is to submit a clarification with an empty line 150 of section 8 of the VAT return.

Should I ask suppliers for corrected invoices?

Suppose you have received an invoice, where column 11 indicates the number of the customs declaration shorter than 23 characters, and the country of origin in columns 10 and 10a is, for example, China or Germany. See how many characters are in the first block of numbers.

If there are 8 of them, then the first block of numbers is filled in correctly, and the error is somewhere else. Perhaps in the third block, where they reflect the serial number assigned to the declaration by the customs office that registered it. Ask the supplier to double-check the customs declaration number on the invoice.

If the first block of digits of the customs declaration number is less than 8 characters, then most likely you bought goods that were previously cleared by customs in another state - a member of the EAEU. Inform the supplier that, according to the Ministry of Finance, dashes are placed in columns 10, 10a and 11 of the invoice when selling such goods (Letter of the Ministry of Finance of Russia dated September 12, 2012 N 03-07-14 / 88). Suggest correcting the invoice.

True, you need to understand that if your supplier did not import goods into Russia himself, then with a high degree of probability he will refuse to make changes to the invoice. After all, he is only responsible for the compliance of the data on the country of origin of the goods and the number of the customs declaration in the invoices issued by him with the data of the invoice and shipping documents he received (Clause 5, Article 169 of the Tax Code of the Russian Federation).

But this is not only your problem - after all, the supplier, declaring a deduction on the invoice he received, will also somehow have to resolve the issue of filling in line 150 of section 8 of the VAT declaration. Therefore, you can probably agree that from now on there will be no short numbers of customs declarations in invoices.

Reference. The country of origin of goods is considered to be Belarus, Kazakhstan, Kyrgyzstan or Armenia, not only if the goods originate from one of these countries. The same status applies to goods that originate from third countries, but were released for free circulation on the territory of the EAEU member countries (Clause 1 of the CCC Decision of 17.08.2010 N 335.).

How do I issue invoices to buyers?

If your supplier has corrected the invoices presented to you, then you also do not need to indicate the country of origin of the goods in columns 10, 10a and the number of the customs declaration in column 11 on outgoing invoices. Insert dashes. And don't forget to correct invoices previously issued to buyers of goods you purchased from the supplier who corrected the invoice.

If the supplier has not corrected his invoice, then two options are possible.

Option 1. You do not have exact data on how the goods you bought came to Russia. In outgoing invoices, put down the short number of the customs declaration. The Tax Code does not oblige to check the accuracy of the data of the incoming invoice. But he requires, when reselling imports from non-EAEU member countries, to transfer the data of the incoming invoice to the outgoing document in terms of indicating the country of origin and the number of the customs declaration (Clause 5, Article 169 of the Tax Code of the Russian Federation).

Option 2. You have reliable information that the purchased goods were imported to Russia from far abroad through one of the EAEU member countries. And earlier in the territory of this country they were released by customs for domestic consumption. Let's say the supplier confirmed this fact to you in writing, although he did not correct the invoice.

In this case, you can put dashes in outgoing invoices instead of indicating the number of the customs declaration and the country of origin of the goods. The fact is that in the light of the information received from the supplier, the indicators in columns 10 - 11 of the incoming invoice become just some additional information. After all, since the goods are imported from a country that is a member of the EAEU, they are considered to be originating from this country and there can be no customs declaration number. The Tax Code of the Russian Federation does not oblige you to transfer additional information to outgoing invoices.

You can find out in which particular country - a member of the EAEU the goods were cleared by the customs code indicated in the number of the customs declaration (the first block of numbers). To do this, you need to find this code in the list of customs authorities on the FCS website.

Note. The list of customs authorities is posted on the FCS website for foreign trade participants: ved.customs.ru -> Databases -> Customs authorities of Russia and their structural divisions.

The supplier delivers imported goods, the procedure for generating a customs declaration number when imported through the customs post of Belarus, read in the article.

Question: The supplier delivers imported goods and indicates the GTD number 06611/хххххх/хххххх in the invoice. When submitting a VAT return, the program swears at the short number of the customs declaration. The supplier does not want to change documents.

Answer: Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/ [email protected] changes have been made to the VAT declaration form and data transfer format. So, line 150 in section 8 of the declaration has undergone a change. Previously, its length ranged from 1 to 1000 characters, and all GTD numbers were entered into this line separated by commas. After the changes, a separate line is allocated for each GTE number. In other words, the length of the GTD number is set from 23 to 27 characters. Those. the minimum allowable length consists of 3 groups of numbers:

8 characters - customs post number

6 characters - date

7 characters - TD serial number

2 characters - separator "/".

However, in practice it happens (as in your situation) that the number of the customs post is less - 5 characters. How to reflect the CCD number in such a situation, neither the Ministry of Finance nor the Federal Tax Service has yet explained.

In practice, some try to solve the problem by adding 3 digits "0" in front of the GTD number. However, this may lead to refusal to accept the declaration.

At the moment, you can simply not indicate the number of the customs declaration in section 8 of the declaration, because no penalties are due for this and this cannot become a refusal for deduction. Since the conditions for the deduction:

• goods, works or services purchased for VATable transactions, including for resale;
• a correctly executed invoice (universal transfer document) has been received.

This is stated in the articles.
,
,
Tax Code of the Russian Federation.

Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/ [email protected]

On the introduction of amendments and additions to the annexes to the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]

Annex 12 [email protected]

1. In
paragraph 2 of section I "General information" and in
Table 4.1 in the line "Format version" replace the numbers "5.04" with the numbers "5.05".1

1.1. AT
paragraph 3 of section II "Description of the exchange file", paragraphs 14, 15 shall be stated as follows:1
"The name of the file containing the XML schema of the exchange file must be of the following form:
NO_NDS.8.1.003.01.05.05_xx, where xx is the schema version number.

1.2. AT
table 4.4 "Information on the line from the purchase book on transactions recorded for the past tax period (KnPokStr)": 1
- exclude the line:

In the line "Operation type code" the column "Additional information" shall be stated as follows: "Takes a value in accordance with
annex to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected]"On approval of the list of codes for the types of transactions indicated in the purchase book used for calculating value added tax, an additional sheet to it, the sales book used for calculating value added tax, an additional sheet to it, as well as codes for types of transactions for value added tax required to maintain a register of received and issued invoices" (registered with the Ministry of Justice of the Russian Federation on April 20, 2016, registration number 41876);
- after the line "Information about the intermediary (commission agent, agent, freight forwarder, developer)" add the following line:

From an article in the journal “Accounting. Taxes. Pravo”, No. 27, July 2015 (contained in the VIP version of the BSS “Glavbuh”)

Due to the number of the customs declaration, it is possible not to specify the VAT declaration

We purchase materials for construction from Russian dealers. Materials are imported and our suppliers import them from abroad. Suppliers' invoices contain the numbers of customs declarations on which they imported materials from abroad. In the VAT return, we declared deductions, but in
section 8 did not record the numbers of customs declarations. Do we need to submit a clarification? .. "

- From a letter from the chief accountant Olga Chudinova, Moscow

Olga, we believe that it is not necessary to correct the declaration. The number of the customs declaration is a mandatory requisite of the invoice only when selling imported goods. When registering an invoice, the number of the customs declaration must be recorded in
column 13 of the purchase book (
sub. "r" p. 6 of Appendix 4 to
Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). And transfer the information from the book to

In the ninth section in gr. 3a "Registration number of the customs declaration" in the sales book should reflect the number of the customs declaration received in the process of shipment of goods from the Kaliningrad region to other regions of the country. Information from this column is transferred to page 035 R. 9. Data in the books of purchases and sales are rewritten from the SCF. In 2017, the condition of mandatory fixing of the GTE numbering in the SCF remains. They relate to goods that entered the country through the customs points of the Russian Federation. How to fill in the customs declaration registration number is described above. Such a requirement is justified, since it is due to the need to closely monitor issues regarding VAT charges and the provision of tax deductions to organizations subsequently.

Online journal for an accountant

We recommend that you read the articles: In 2017 - 2018, the CCD number is an integral part of the invoice for the import or production of imported materials, raw materials, products and other things, it should be indicated in compliance with all legal requirements and remember about exceptions when entering information is not required. CONTENT:

• 1 What is it - GTD (decoding)
  • 1.1 When is it necessary to enter the GTD number on the invoice
    • 1.1.1 When invoices are issued without a GTD number
    • 1.1.2 CCD number in the invoice from 10/01/2017 - what has changed
    • 1.1.3 Questions and answers

A CCD is a cargo customs declaration that is required to be filled out if goods are moved between countries, no matter in which direction (export and import operations).

Registration number of the customs declaration

DT assigned according to the DT registration log by the customs authority that registered the DT. From the explanations of the Federal Tax Service of Russia given in the letter dated 30.08.2013 N AS-4-3 / 1579, it follows that the DT number is the registration number of the DT assigned by an official of the customs authority of the Russian Federation upon its adoption, indicating through the fraction sign "/" the serial number of the goods from column 32 of the main or additional sheet of the declaration for goods or from the list of goods, if the list of goods was used instead of additional sheets when declaring. That is, column 11 of the invoice reflects registration number of the customs declaration, consisting of three blocks of numbers separated by a fraction (code of the customs authority, date of registration of the DT, serial number of the DT), to which a fourth block containing information about the serial number of the goods is added. -1-03/, with reference to p.

Tax Code of the Russian Federation). On the basis of paragraphs. "l" of clause 2 of the Rules in column 11 of the invoice shall indicate information about the registration number of the customs declaration * (1). This column is filled in for goods whose country of origin is not the Russian Federation, or for goods released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure for a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. We note that such the wording is valid as a result of the changes introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981 (hereinafter referred to as Decree N 981) to Decree N 1137: subparagraph “l” p.

2 of the Rules from October 1, 2017 was set out in a new edition (clause 3 of Resolution N 981, clause 2 of the amendments). Prior to this date, this regulation indicated the “number of the customs declaration”.

See also Question: An organization imports a product.

Short number of the customs declaration in the invoice

In the invoice issued when selling imported goods, the seller must indicate the country of their origin and the number of the customs declaration under which they were imported into Russia (Subparagraphs 13, 14, paragraph 5, article 169 of the Tax Code of the Russian Federation). The buyer enters this number in the book of purchases (Subparagraph "r" p.

Info

Rules for keeping a book of purchases, approved. Decree of the Government of the Russian Federation of December 26, 2011 N 1137). And then information about the number of the customs declaration is reflected in the VAT declaration.

How and when to fill in the customs declaration number on the invoice

And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from gr. "A" DT. If the registration number of the customs declaration has an incorrect value What should I do if the entered number is filled in with errors or inaccuracies? VAT taxpayers are concerned about this issue, first of all, because of the legitimacy of subsequent deductions.
According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the IFTS from identifying the counterparty cannot be a valid reason for refusing to file a tax deduction. VAT refund If the accounting program “swears” when uploading data, first check whether the data is filled in correctly.
In case of correctness, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the still unfinished procedure for filling out information according to the new rules.

Number of the customs declaration: feature of filling

If all of the above goods are not accompanied by a declaration, then their import is regarded as smuggling. The GTD form is drawn up on 4 identical sheets, each of them is used:

• For storage at customs in the archive;
• For the purpose of filing into the customs statistics folder;
• Transfers to the person declaring the cargo;
• In order to accompany the transportation.

It is possible to form a customs declaration for cargo in any convenient way, but without errors and corrections.
Important: CCD forms are used based on the requirements of the Customs Code of the Russian Federation, the procedure for affixing the number on the invoice is dictated by Decree of the Government of the Russian Federation No. 1137 and the Order of the Federal Customs Service of the Russian Federation. When it is necessary to enter the GTD number on the invoice According to the legislation, the GTD number is mandatory to be indicated on the invoice for the goods, but it is not always indicated, but only if there are grounds.

Registration number of the customs declaration where to get

Now, in particular, in the invoice, the book of purchases, sales and additional lists for them, you must indicate the registration number of the customs declaration. We will tell you where to get it in our consultation. The number of the declaration was indicated before. Before the changes were made to the forms of documents for VAT, the number of the customs declaration (it is also a declaration for goods or DT) was indicated:

• in the invoice in column 11;
• in the purchase book and an additional sheet to it - in column 13.

From 10/01/2017, these columns are called "Customs declaration registration number", and before the amendments they were called "Customs declaration number".
It is clear that when accepting the VAT declaration, each individual number of the customs declaration was not checked in any way. But starting from the report for the 1st quarter of 2017, a separate line 150 is provided for each number of the customs declaration.

Moreover, it can indicate a number no shorter than 23 characters and no longer than 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order No. ММВ-7-3/). This restriction is justified by the format of the registration number of the customs declaration.

Reference. One of the types of customs declaration is a declaration for goods (Subparagraph 1, clause 1, article 180 of the Customs Code of the Customs Union). It is it that is issued at customs when goods are imported into Russia for subsequent sale (Clause 1, Article 181, Articles 202, 209 of the Customs Code of the Customs Union). But as a general rule, this does not apply to goods imported from the EAEU member countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia).

I have noticed more than once that when a novice accountant for the first time is faced with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is a stupor. A lot of numbers, in different currencies, nothing is clear.

So let's go!

So, we have 2 sheets of a real gas turbine engine (main and additional). I just cleared confidential information in them, which for educational purposes is useless to us.

You can open them on a separate page, or better yet, print them out and put them right in front of you.

Learning to read GTD

We will analyze the gas turbine engine on the basis of the rules for filling it out, which can be read, for example, here.

Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because on the main sheet you can place information about only one product.

Parsing the main sheet

Main sheet header

Pay attention to the upper right corner of the main sheet of the gas turbine engine:

THEM in column No. 1 means that we have a declaration for the import of goods.

Declaration number 10702020/060513/0013422 consists of 3 parts:

• 10702020 is the code of the customs authority.
• 060513 is the date of the declaration (May 6, 2013).
• 0013422 is the serial number of the declaration.

In column No. 3, we see that we have the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 products that occupy 3 places.

Let's go a little lower:

Here we see that total customs value all 3 products is: 505 850 rubles and 58 kopecks.

The item arrived from Republic of Korea.

The currency in which payments are made is also indicated here ( USD), as well as the customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is shown here: 31.0433 ruble.

Let's check: 16 295 * 31.0433 = 505 850.58. It turned out the customs value in rubles.

Item #1 (excavator)

We go down even lower along the main sheet to the left:

Here it is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on an additional sheet.

Product Name: " Excavator hydraulic", he takes 1st place.

Moving from the product name to the right:

Item number 1 of 3.

The price of the excavator is 15 800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490 484 rubles and 14 kopecks.

Excavator taxes and fees

Going down the document:

Customs duty (code 1010) from all goods (the customs value as a whole for the customs declaration is indicated as the basis of calculation) amounted to 2 000 rubles.

Duty (code 2010) for the excavator (the basis of accrual of its customs value) was 5% or 24,524 rubles and 21 kopecks.

VAT (code 5010) for an excavator (the basis of the accrual was the sum of its customs value of 490,484.14 and the amount of duty of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.

Once again, I draw your attention to the fact that we charge duty on the customs value of goods, and VAT on (customs value + duty amount).

Parsing an additional sheet

Additional sheet header

We turn to the second (additional) sheet of the declaration.

Pay attention to the upper right corner of the additional sheet:

The number and type of the declaration completely match the values ​​on the main sheet.

In column No. 3 we see that we have the second form (additional sheet) of 2 (main and additional sheets).

Item #2 (hammer)

We go down to the goods declared on the supplement sheet:

We have a product in front of us Hammer hydraulic, which takes 1st place.

Let's move to the right:

First of all, we see that we have 2 goods out of 3.

The price of the hammer is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).

Item #3 (Parts)

We go down below:

The second product on the additional sheet (the third one according to the customs declaration as a whole): " Parts of full swing hydraulic shovel excavator".

Let's move to the right:

This is the third item out of 3.

The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4 656 rubles and 50 kopecks(customs value).

Taxes and fees on the hammer and spare parts

We go down the additional sheet (column No. 47, calculation of payments):

Duty (code 2010) for a hammer (the basis for accruing its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.

VAT (code 5010) on the hammer (the basis of its accrual is the customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.

Let's move to the right:

VAT (code 5010) for spare parts (the basis for accruing their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.

Summing up

The customs duty amounted to 2,000 rubles on all goods.

We enter in 1C

Setting up functionality

First of all, go to the "Main" section, "Functionality" item:

Here, on the "Stocks" tab, the item "Imported goods" should be checked:

We enter the receipt of goods

We go to the section "Purchases" item "Receipt (acts, invoices)":

Let's create a new document:

As a supplier, we will now choose an arbitrary counterparty to simplify the task:

Settlements with the supplier are carried out in dollars, therefore, in the contract with us, we indicated the currency of settlements in USD:

This means that all prices in the document are filled in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not done so yet):

Please note that we have indicated the rate "Without VAT" everywhere. This tax will be calculated and indicated by us later in the customs declaration.

Now we scroll the tabular part to the right and fill in the CCD number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular section. customs and settlement agreement with her (deposit).

The customs fee amounted to 2000 rubles, there are no fines.

Go to the tab "GTE Sections":

A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped.

In our case, the procedure for calculating customs payments for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.

For the third item, the duty is not indicated and we could put it in a separate section.

But we will do it a little differently.

At the beginning, we indicate the total percentage of duty and VAT:

These rates are automatically calculated for the total customs value, and then proportionally distributed among 3 goods:

That's right (see our final plate on the GTE), except for the third product. Manually correct its data:

In the end, it will look like this:

We carry out the document.

We look at the postings

We see that the customs fee and customs duties were distributed according to the cost of goods, and the input VAT was debited on 19.05.

From October 1, 2017, changes in the rules for maintaining documents used in VAT calculations, regulated by Decree No. 1137 of December 26, 2011, will come into force. Among other amendments, the most relevant interest for accountants is the registration number of the customs declaration - where to get and how to fill ? We will use specific examples to describe what this requisite looks like, what it means and why it must be indicated in the documents accompanying VAT transactions. It is worth familiarizing yourself with the information in advance so that later there are no problems for either suppliers or buyers.

The adjustment of the rules for compiling invoices was approved at the legislative level in Decree No. 981 of 08/19/17. The main innovations are related to filling in individual lines and columns. In particular, the following has changed:

• Added a new column 1a for primary (1b - for adjustment) invoices. Indicates the product type code. It is filled in only when goods are exported outside the Russian Federation to a state that is a member of the EAEU. Otherwise, a dash is shown.
• The procedure for entering address data on pages 2a, 6a has been corrected, depending on who exactly is issuing the document and to whom.
• The name of column 11 has been changed, where the registration number of the customs declaration is located - this indicator is filled in only for those goods that are produced abroad or intended for domestic consumption in the SEZ of the Kaliningrad region.
• The procedure for compiling a document in certain situations has been expanded - for example, by developers, forwarders, customers, etc.

As it becomes clear from the analysis of innovations, column 11 has not disappeared anywhere, but has changed its name. What is the difference between the customs declaration number and the registration number? Or are they identical concepts? Let's get into the nuances.

Registration number of the customs declaration - 2017

The current customs declaration form is adopted in Appendix No. 2 of the CCC Decision No. 257 dated May 20, 2010. It is this document that contains information about the sender, declarant, consignee, countries of origin (departure, destination), goods, etc. Differences in filling depend on of whether the goods are imported or exported and by what means.

In particular, gr. A, where the registration number of the customs declaration is indicated, is filled in by the responsible customs official (clause 42, section XI of the Decision). The rules are the same for compiling the main sheets of DT and additional (additional). The structure of the formation of the indicator is also shown here.

What does the registration number of the customs declaration look like?

The registration number of the cargo customs declaration consists of several parts. When coding, generally accepted classifiers of the relevant customs authorities are used. The current scheme is as follows:

XXXXXXXXX/XXXXXX/XXXXXXX

--- -- ---, where:

1 - this is an element of the customs authority that completed the registration of the DT (customs declaration) according to the Classification adopted in the EAEU. For example, declaration in Armenia requires a 2-digit code; in Belarus, Kazakhstan - 5-digit.

2 is a calendar element, namely the date of registration of the declaration in the format day, month, year (its last 2 digits). For example, coding 120917 means that the cargo was declared on September 12, 2017.

3 is the number in the order of the declaration, which is assigned by the customs authorities based on the data of the registration log. The chronology is reset annually.

Thus, the registration number of the customs declaration, the sample below, has a clearly structured scheme, it is written through the fraction sign "/" without spaces. To confirm the correctness of the information, the registration number must be certified by the seal and signature of the responsible customs officer.

Registration number of the customs declaration - example

Let's consider the registration number of the customs declaration, the full customs declaration, using specific examples. The format will depend on the member state of the Customs Union. Typical samples:

• 10226010/110917/0003214 - for Russia.
• 11/180817/0004781 - for Armenia.
• 06532/210717/0002487 - for Belarus.
• 50208/110417/0001245 - for the Republic of Kazakhstan.
• 10302/220317/0000874 - for the Kyrgyz Republic.

Therefore, we figured out that legal entities and individuals, when importing and exporting cargo, do not need to worry about how the regnomer is coded, because this is part of the functions of government officials. And where can I find the registration number of the customs declaration for filling out invoices? For an answer, let us again turn to the norms of paragraph 43 of Decision No. 257. It is clearly indicated here that according to gr. And the registration number assigned to the declaration is indicated - both in the main sheet and in additional ones. If the goods are resold, all data will already be indicated in the documents from the supplier.

Registration number of the customs declaration on the invoice

Having found out where the registration number of the customs declaration is indicated, the accountant needs to correctly enter the data into the invoice and other documents. Recall that the rules for compiling documents related to VAT (invoices, sales and purchase books) are established in Decree No. 1137, which has been amended since 01.10.17. in the regnomer and a simple number is not left.

Note! What is the difference between the registration number of the customs declaration and the TD number? Nothing, since the corresponding terms in column 11 of the invoice and page 150 of the VAT return are replaced by “TD registration number”.

Specify the data should be on gr. 11 invoices. The requirement applies to products manufactured outside the Russian Federation or produced exclusively for domestic consumption in the Kaliningrad region. after the completion of the free customs zone process. If the goods are of origin from the Russian Federation, according to gr. 11 is a dash.

Registration number of the customs declaration in the sales book

The registration number of the customs declaration for export should be entered not only in the invoice, but in the sales book. To indicate information on the DT renomer, a separate column 3a is assigned. This indicator is not filled in by all enterprises / individual entrepreneurs, but by those that sell goods subject to the following conditions:

1. If VAT was not paid under par. 1 sub. 1.1 p. 1 stat. 151 NK.
2. If, when declaring, VAT was paid according to par. 3 sub. 1.1 p. 1 stat. 151 NK.

That is, fill in gr. 3a is required only for goods for domestic consumption in the SEZ of the Kaliningrad region.

Registration number of the customs declaration in the book of purchases

The form of the purchase book has also undergone changes with the entry into force of Decree No. 981 of 08/19/17. The adjustments will be relevant from 1 October. 2017 and, among others, provide for the addition of the document form with column 13 to reflect information about the DT registration number. This column is filled in only when the taxpayer purchases products subject to declaration in the EAEU in the process of importation into the territory of the Russian Federation.

If, on the basis of accompanying documents, several items of goods are imported at the same time, with the preparation of one invoice, the data is entered through the sign ";" - that is, through a semicolon. It is not required to fill in the indicator gr. 13 when reflecting information on corrective invoices (corrected). Registers of books of sales and purchases are obligatory for compilation by all economic entities paid on VAT transactions.

How to fill in the registration number of the customs declaration

It is very easy to enter data on the DT regnomer into invoices and books of accounting for purchases and sales. If the foreign goods come from a Russian supplier, it is enough to duplicate the data in the required columns/columns. If the purchase is made from a foreign partner, before the goods arrive at their destination, all mandatory customs procedures are carried out, a declaration is drawn up. And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from gr. "A" DT.

If the registration number of the customs declaration has an incorrect value

What should I do if the entered number is filled with errors or inaccuracies? this question worries, first of all, because of the legitimacy of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the IFTS from identifying the counterparty cannot be a valid reason for refusing to file a tax deduction.

If the accounting program “swears” when uploading data, first check whether the data is filled in correctly. In case of correctness, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the still unfinished procedure for filling out information according to the new rules. In this situation, it would be best to contact the 1C developers and clarify the format for entering information.

Note! Many users are also often interested in the question: What is the registration number of the declaration of conformity of the customs union? And is this concept identical to the registration number of a regular customs declaration? We hasten to clarify that both terms are not equivalent. The second indicates the number of the declaration when exporting or importing products. And the first one is designed to uniquely identify the declaration of conformity, which is what certification bodies that have passed accreditation do. A declaration of conformity is issued in order to obtain the right to sell products in the territories of the countries participating in the Customs Union, the assigned number is recorded in a special register.

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