How to reflect these expenses (customs duty, duty and VAT) in the buyer’s accounting and tax records?

The organization imported goods, went through the customs control procedure, paid customs duties, customs duties, and VAT. When accepting the goods into the warehouse, the organization discovered that all the goods were damaged. An acceptance control report was issued and the supplier agreed. According to the terms of the contract, if all the goods are defective or damaged, the supplier will compensate the buyer for the following expenses (customs duty, customs duty and VAT). How to reflect these expenses (customs duty, duty and VAT) in the buyer’s accounting and tax records.

If defective goods are detected at the time of acceptance, then there is no reason to include such goods in account 41 “Goods” (Instructions for the chart of accounts, clause 10).

In this case, you have the right to return the goods to the seller or, in agreement with him, dispose of them. In this case, the contract is terminated and you have no obligation to pay for the goods.

And you file a claim with the supplier. Since he agrees with it, the compensation received is simply taken into account in income (including reflected in non-operating income in NU).

In accounting you reflect:

Debit 76-2 Credit 91-1 – compensation for the claim is reflected;

Debit 51 (52) Credit 76-2– a penalty was received from the supplier for the claim.

Include customs fees and duties in other expenses.

At the same time, with regard to VAT, it must be taken into account that if the importer returns imported goods (partially or completely) due to inadequate quality or incomplete configuration, such a return, as a rule, leads to a decrease in the tax base, and therefore the amount of VAT payable in budget.

Accounting: return of goods

Accounting for the return of goods to the seller depends on the moment at which the return occurs:

• directly upon acceptance of the goods;
• after acceptance of the goods for registration.

If the return of goods occurs at the time of acceptance, then there is no reason to record such goods on account 41 “Goods” (Instructions for the chart of accounts, clause 10 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) .

Before returning goods to the supplier, they should be taken into account in the balance on the same account 002:

Debit 002
– goods that do not comply with the terms of the contract are accepted for safekeeping;

Credit 002
– the goods are returned to the supplier.

If the goods were paid for before receiving them, then on the basis of an act in form No. TORG-2 (No. TORG-3), the buyer has the right to demand a refund from the supplier. The amount of the prepayment submitted for refund should be reflected:

– reflects the amount of the prepayment that is subject to return due to violation of the terms of the purchase and sale agreement.

When returning the goods, the buyer has the right to demand from the seller to return the cost of the goods (or the amount of the previously paid advance), taking into account input VAT. However, this right of the buyer does not depend on the terms of the contract. This is explained by the fact that in the case when the seller is a VAT payer, he is obliged to present the amount of tax to the buyer as required by tax legislation (clause 1 of article 146, clause 1 of article 168 of the Tax Code of the Russian Federation). This obligation does not depend on the will of the parties to the transaction. This position is supported by arbitration courts (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated May 27, 2009 No. VAS-3474/09 (submitted for consideration to the Presidium of the Supreme Arbitration Court of the Russian Federation), dated January 26, 2009 No. 17507/08, resolution of the FAS Povolzhsky District dated September 18, 2008 No. A55-12314/2007).

An example of reflecting the return of goods to a supplier in accounting. Goods returned to account 41 are not credited

Alpha LLC (buyer) entered into an agreement with Hermes Trading Company LLC (seller) for the supply of 100 units of goods with a total cost of 100,000 rubles. (including VAT). According to the terms of the contract, the goods must be delivered to the buyer before August 24. The goods are shipped after the supplier receives a 100% advance payment.

On August 25, Alpha received 50 units of goods from Hermes with a total value of 50,000 rubles. Since Hermes did not fulfill the terms of the contract regarding the quantity and timing of delivery of goods, Alpha refused to accept the goods.

The following entries were made in Alpha's accounting.

Debit 60 subaccount “Settlements on advances issued” Credit 51
– 100,000 rub. – prepayment has been transferred.

Debit 002
– 50,000 rub. – goods delivered in violation of the terms of the contract have been accepted for safekeeping;

Credit 002
– 50,000 rub. – the goods are returned to the supplier;

Debit 76 Credit 60 subaccount “Settlements for advances issued”
– 100,000 rub. – reflects the amount of the advance that is subject to return in connection with violation of the terms of the purchase and sale agreement.

If the buyer has the right to return the goods on the grounds provided for by law (for example, inadequate quality, shortage, etc.), the contract is terminated unilaterally. In this case:

• the buyer returns the goods to the seller;
• the obligation to pay for the goods is terminated (if the termination of the contract occurred before payment for the goods);
• the right to demand a refund appears (if the goods have already been paid for).

Since the purchase and sale agreement regarding returned goods is considered invalid, the buyer needs to make appropriate adjustments in accounting.

How to pay VAT when importing from countries participating in the Customs Union

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

Return of goods

The organization can return goods that it imported from countries participating in the Customs Union if they turn out to be defective or incomplete.

In this case you will have to:
– document the return of goods;
– reflect the return of goods in the declaration (if the return took place after the reporting was submitted).

How to confirm the return of goods

To confirm the return of goods, you need to submit to the tax office:

1) a claim agreed upon by the parties to the agreement (contract);
2) documents reflecting further actions with the goods. Such documents may be:
– acts of acceptance and transfer of goods (in the absence of transportation of returned goods);
– transport (shipping) documents (in case of transportation of returned goods).

The following documents can be submitted:
– in the form of certified copies;
- electronic. The electronic format must be approved by the Federal Tax Service of Russia. For now, send documents in any format, for example, through the Reports service (subsection “Letters”).

The set of documents for reporting depends on the following factors:
- in what period the return took place - in the month of acceptance for accounting or later;
– whether the goods were fully returned.

It will be easier to understand each case using the table below:

1. Goods were returned in the month in which they were accepted for accounting (until the submission of a special declaration)
Full return	Partial return
. However, do not include the cost of the returned goods in the special declaration.	Submit to the tax office: – a special declaration and a package of documents provided when submitting the declaration; – documents confirming partial return of goods
2. Goods returned in months after the month of acceptance for accounting
2.1. Refund after submitting a special declaration, but before submitting the VAT return and accepting the tax for deduction
Full return	Partial return
Submit to the tax office: – updated special declaration; – . There is no need to submit an amended application. You just need to inform the inspection about the details of the previously submitted application, which reflected information about the fully returned goods. The form and procedure for such information must be approved by the Federal Tax Service of Russia. You can send this information as a letter through the Reports service.	Submit to the tax office: – updated special declaration; – documents confirming the return of goods. Additionally, you need to submit a clarified (instead of the previously submitted) application. In it, exclude information about partially returned goods. An application can be submitted in one of the following ways: – simultaneously on paper (in four copies) and in electronic form; – in electronic form with an electronic (digital) signature.
Since by the time the initial special declaration was submitted, the tax had already been transferred to the budget, the organization can offset the resulting overpayment against future payments or return it to the current account
2.2. Refund after submitting a special declaration and a VAT declaration (accepting tax for deduction)
Full return	Partial return
Submit the same documents to the tax office as for the return before submitting the VAT return.	Submit the same documents to the tax office as for a partial refund before submitting the VAT return.
Restore the VAT previously accepted for deduction. Reflect the amount of the restored tax on line 080 of section 3 of the VAT return for the quarter in which the refund occurred. Since in connection with the return of goods the obligation to pay VAT is removed from the organization, refusal of the tax deduction (VAT restoration) will entail an overpayment. It can also be counted against upcoming payments or returned to the current account

How to make a claim to a counterparty and what to include in accounting

Sergey Razgulin, actual state councilor of the Russian Federation, 3rd class

The organization has the right to file a claim with the counterparty if it has violated obligations arising in accordance with the terms of the agreement or the norms of the law (Part 5 of Article 4 of the Arbitration Procedure Code of the Russian Federation and).

Making a claim is an organization’s right, not an obligation. For example, if a supplier has shipped a low-quality product, the buyer has the right (but is not obligated) to file a claim against him (in particular, demand a price reduction, eliminate the defect free of charge, etc.). This follows from the Civil Code of the Russian Federation.

Form and content of the claim

Submit your claim in any written form. At the same time, clearly indicate which obligations the counterparty did not fulfill, the provisions of which document were violated (protocol, contract, agreement, etc.), offer your way out of the current conflict situation.

Attention: If the organization decides to make a claim to the counterparty, promptly notify it that a violation of the terms of the contract has been identified. Otherwise, he may refuse to satisfy the claim (see, for example,). If an organization decides not to file a claim but immediately goes to court, its claim will not be considered. It is impossible to go to court without skipping the stage of pre-trial dispute resolution (for example, immediately writing a statement of claim to collect a penalty). This follows from and.

For example, when making a claim, the buyer must notify the seller of a violation of the terms of the purchase and sale agreement regarding the quantity, assortment, quality, completeness, container and (or) packaging of the goods within the period prescribed by law, other legal acts or the contract. And if such a period is not established, within a reasonable period after the violation of the relevant term of the contract should have been discovered based on the nature and purpose of the goods. This procedure is established in the Civil Code of the Russian Federation.

Timeframe for consideration of a claim

The counterparty is obliged to consider the claim. The deadline for this can be set:
– legislation (see, for example,);
– agreement;
– internal regulations of the organization or business customs.

The norms of judicial law do not provide for any sanctions (Arbitration Procedure Code of the Russian Federation, Code of Civil Procedure of the Russian Federation).

Financial sanctions (for example, a fine) for violating the deadline within which the claim must be considered may be provided for in the agreement with the counterparty ().

What requirements can you make?

A claim can include one or more claims. For example, these requirements could be:
– pay sanctions for violation of the terms of the contract ();
- to pay damages . For example, related to the forced purchase of goods from another supplier at a higher price ();
– return the paid but not spent advance ();
– issue a return or replacement of products (goods). For example, if it is defective ();
– eliminate defects. For example, correct the quality of improperly performed work (clause 1 of Article 723 of the Civil Code of the Russian Federation);
– reduce the price, that is, mark down the object of the contract. For example, if a product was received of inadequate quality (clause 1 of Article 475 of the Civil Code of the Russian Federation).

Actions of the counterparty upon receipt of a claim

The counterparty to whom the organization has filed a claim has the right to:
– acknowledge it;
– refuse to confess (for example, in the absence of his guilt in violating the obligation);
– continue business correspondence (for example, in order to obtain additional information or prove the absence of guilt in violating an obligation).

In the event that the debtor acknowledges a claim raised by an organization, the accounting and taxation of such a transaction depend on the nature of the claims presented to the counterparty.

In most cases, make settlements for claims recognized by counterparties using account 76 of subaccount 2 “Settlements for claims” (Instructions for the chart of accounts).

Acknowledgment of the claim

Legislation or an agreement may provide, for example, the following types of sanctions for violation of obligations: penalties (fines, penalties), interest for late payment, etc. This follows from the articles and the Civil Code of the Russian Federation.

In addition, the organization may demand that the culprit compensate for losses associated with violation of contractual obligations, including lost profits (). For example, if a sales contract is terminated due to the fault of the seller, the buyer has the right to apply the norms of the Civil Code of the Russian Federation. Namely, to demand that the counterparty compensate him for losses incurred due to the need to purchase goods from another seller at a higher price. If a new contract is concluded within a reasonable time and at a reasonable price, the failed seller must compensate the buyer for the difference between the cost of the goods under the terms of the terminated and the new contract.

How to reflect in accounting and taxation the amounts of penalties (fines, penalties) issued by the organization and recognized by the debtor, see How to collect and reflect in accounting and taxation sanctions for violation of the contract presented to the counterparty. Similarly, reflect the counterparty's compensation for losses.

An example of how to reflect in accounting and taxation the receipt of a penalty from a counterparty for violating the terms of an agreement. The organization applies a general taxation system

In February, LLC Trading Company Hermes supplied LLC Alpha with goods worth 120,000 rubles. (including VAT – 18,305 rubles). The due date for their payment under the contract is February 21.

In case of late payment for the delivered goods, the buyer, according to the terms of the contract, must pay a penalty. The amount of the penalty is 0.1 percent of the amount of debt to pay for goods for each day of delay.

Alpha transferred payment for the goods delivered to Hermes only on March 24. On March 25, Hermes submitted a claim to Alpha for payment of a penalty for late payment under the contract (the delay was 31 days).

The amount of the penalty for late payment for goods was:
120,000 rub. ? 0.1% ? 31 days = 3720 rub.

Alpha acknowledged Hermes' claim and paid a penalty.

In the Hermes accounting, the accountant made the following entries:

Debit 76-2 Credit 91-1
– 3720 rub. – a penalty was assessed for failure to pay for the goods on time;

Debit 51 Credit 76-2
– 3720 rub. - a penalty was received.

Hermes pays income tax monthly, using the accrual method. The accountant included the amount of the penalty (3,720 rubles) as part of the organization’s non-operating income.

Customs payments

To calculate customs duties, you need to determine the customs value of goods. The customs value of goods is determined by the declarant or his customs representative, acting on behalf of and on behalf of the declarant (clause 1, article 212 of the Federal Law of November 27, 2010 No. 311-FZ, clause 3, article 64 of the Customs Code of the Customs Union). If the customs authority discovers that false information about the customs value of goods has been declared (for example, when the declarant has incorrectly chosen the method for determining the customs value), he independently determines this indicator (Clause 1, Article 68 of the Customs Code of the Customs Union).

In addition to customs duties and fees, customs payments also include excise taxes (for excisable goods) and VAT levied on the import of goods (clause 1, article 70 of the Customs Code of the Customs Union, subclause 13, clause 1, article 182, subclause 4, clause 1 Article 146 of the Tax Code of the Russian Federation).

Excise tax is a non-refundable tax, therefore its amount is included in the price of the goods (clause 6 of PBU 5/01, clause 2 of Article 199 of the Tax Code of the Russian Federation).

The tax base for VAT when importing goods into Russia is determined as the amount:

• customs value of goods;
• customs duties;
• excise taxes (for excisable goods).

This procedure is provided for in paragraph 1 of Article 160 of the Tax Code of the Russian Federation.

Typically, VAT collected on the import of goods is transferred to the customs account in advance, and then, when the organization becomes obligated to pay the tax, the customs debits the required amount ().

These transactions are reflected by postings:

Debit 76 subaccount “Calculations with customs for VAT” Credit 51
– an advance payment for payment of VAT at customs is transferred;

Debit 19 Credit 68 subaccount “VAT calculations”
– VAT is charged and payable at customs;

Debit 68 subaccount “Settlements for VAT” Credit 76 subaccount “Settlements with customs for VAT”
– VAT payable on imported goods has been written off by customs.

At the same time, even if an organization applies a simplified procedure, is a payer of UTII or Unified Agricultural Tax, or has exercised the right to be exempt from VAT, it must still pay VAT when importing goods into Russia (clause 3 of article 145, clause 3 of article 346.1, p. 2 Article 346.11, paragraph 4 Article 346.26 of the Tax Code of the Russian Federation).

An example of reflecting transactions for the purchase of imported goods in accounting

LLC Trading Company Hermes purchases silk fabrics from an Indian supplier. Delivery terms according to the contract – FCA (free carrier) New Delhi (India). The moment of transfer of ownership according to the terms of the contract corresponds to the moment of transfer of risks, that is, the moment of transfer of the goods to the carrier specified by the buyer. The contract value of the fabrics was $380,000, and the cost of insuring the cargo in transit was $3,000.

The Indian supplier handed over a consignment of silk fabrics to the carrier on October 29. The money for the fabrics was transferred to the Indian supplier on November 3 of the same year.

The goods arrived in Moscow on October 30. On the same day, a customs declaration was submitted and accepted by the customs authority and all customs payments were transferred.

The cost of services of a transport forwarder (loading and unloading, transportation, storage of goods) amounted to 550,000 rubles, the cost of delivering fabrics to a warehouse in Moscow from the airport - 3,540 rubles. (including VAT – 540 rubles). The forwarder's services were paid for and an insurance policy was purchased on October 26.

The dollar exchange rate established by the Bank of Russia is:

• October 26 – 29.0 rub./USD;
• October 29 – RUB 30.0/USD;
• October 30 – 30.5 rubles/USD;
• October 31 – 30.5 rubles/USD (rate did not change);
• November 3 – 30.7 rubles/USD.

Hermes is a VAT payer.

The Hermes accountant determined the actual cost of silk fabrics as follows.

1. The contract value of fabrics paid to the supplier is $380,000. In terms of the Bank of Russia exchange rate effective on the date of transfer of ownership (October 29), this amount is:
380,000 USD? 30.0 rub./USD = 11,400,000 rub.

2. The cost of insurance was paid in advance. Therefore, the Hermes accountant recalculated the cost of this service into rubles at the exchange rate on the day of payment:
3000 USD? 29.0 rub./USD = 87,000 rub.

3. The Hermes accountant determined the customs value of fabrics using the transaction value method (i.e., contract value + expenses incurred by the buyer, but not included in the contract price) at the exchange rate on the day of filing the customs declaration:
(380,000 USD ? 30.5 rubles/USD) + 87,000 rubles. + 550,000 rub. = 12,227,000 rub.

Since the customs value is in the range of more than 10,000,000.01 rubles, but not higher than 30,000,000.00 rubles, the customs fee for customs clearance of goods amounted to 50,000 rubles. (

To calculate the tax, experts advise separating the share of export revenue from the company's total income. Separate accounting simplifies manipulation. It should be remembered that there is no unified method of maintaining separate accounting. The company must independently develop a suitable method. Experts advise taking into account the company's specialization. Restoration on fixed assets VAT can be restored on fixed assets. An example of such an accounting policy can be found in arbitration practice. The amount of VAT is restored in the proportion in which they are used in operations for the sale of goods. In this case, the share of participation of the OS for tax recovery is determined in proportion to the cost of goods shipped for export at the end of the month. Return details To understand the return details, you need to familiarize yourself with the example.

What documents for return must the buyer provide besides Torg-12 and cmr?

And if, based on the results of Section 6, the tax is claimed for reimbursement, then line 170 of Section 6 must be filled in. *** Please note that the previously valid VAT declaration form did not provide separate lines to reflect the return of exported goods and adjustments to their prices. So it was unclear how these transactions should be shown.
Now sections 4 and 6 have become more convenient for exporters. Other articles of the magazine "MAIN BOOK" on the topic "Foreign economic activity": 2018

1. Transaction Passport: The Law is Stronger than the Currency Instruction, No. 9
2. Is it possible to choose the VAT rate when exporting goods to the EAEU, No. 5
3. Export VAT news, No. 2
4. The transaction passport was cancelled, currency controls remained, No. 1

Return of exported goods

FROM AUTHORITATIVE SOURCES Olga Sergeevna DUMINSKAYA Advisor to the State Civil Service of the Russian Federation, Class 2 “If goods returned by a foreign buyer are used by a Russian seller in transactions subject to VAT, then he has the right to declare in Section 3 of the VAT return deductions for the tax imposed on him by the sellers of such goods. Of course, provided that other conditions for deduction are met, provided for in Articles 171 and 172 of the Tax Code of the Russian Federation: in the presence of primary documents for the goods, invoices and subject to the acceptance of goods for accounting.”

As you can see, input VAT on returned exported goods can be taken into account as part of regular VAT deductions in section 3 of the VAT return for the same quarter in which they were restored. However, make sure that VAT deductions are claimed within the three-year period.
1.1 art. 172 Tax Code of the Russian Federation; pp. 27, 28 Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33.

Tax consequences of returning exported goods due to defects

The action is performed on the last day of the quarter. However, the exporter does not receive the right to re-deduction. According to the new rules, the deduction is now provided only once - at the time of purchase or creation of the product.

Attention

All references to the fact that such a possibility was present earlier were excluded from the current legislation. This led to the fact that the deduction of VAT on exports and a similar refund, the right to which arises when making transactions within the country, ceased to have differences.

Now companies do not need to keep separate tax records. In addition to the adjustments that affected the deduction, there were other changes.

Thus, companies that export products to countries that are part of the Eurasian Economic Union are required to indicate the product type code on the invoice. Manipulation must be carried out in accordance with the unified Commodity Nomenclature of the Eurasian Economic Union.

Is returning a defective export product an import?

If you have a question about what code to specify, you should refer to this document. Before the amendments were adopted, the preparation of an invoice was not required for transactions exempt from VAT.

Important

However, there are now exceptions to the rule. Companies whose products will be sold in the territory of states that are members of the Eurasian Economic Union will have to issue an invoice and make an entry in the sales book. Export VAT refund system Special procedure If a company has collected a certain list of documentation, the sale of products that were exported through the customs export procedure is subject to VAT at a rate of 0%.

For this reason, the amount of input VAT can be used to obtain a deduction. The right to it arises at the time the tax base is determined. The tax company must submit documents to the tax office within 180 days.

VAT on return of export defects

Letter of the Federal Tax Service of Russia dated 08/11/2014 No. GD-4-3/15780 09/17/2014 “ConsultantPlus” Author: Kuznetsov P.A. Comment: The Federal Tax Service of Russia reviewed the situation of an exporter adjusting VAT obligations in connection with the return of goods exported abroad due to defects.
At the same time, the returned goods are planned to be sold in Russia. The corresponding explanation is contained in paragraph 2 of the Letter of the Federal Tax Service of Russia dated August 11, 2014 N GD-4-3/15780.

The Agency indicates that in this situation, the taxpayer should change the value of the tax base for transactions involving the sale of goods, for which the validity of applying a zero VAT rate was previously confirmed. At the same time, the exporter must adjust (restore) the amount of tax deductions in respect of the returned goods.

Refund of export VAT

If you want to subsequently export the goods, for example, to another buyer, then it is better to postpone the VAT deduction (the right to it will appear after the tax base for the export shipment arises). SITUATION 2. Goods returned “from unconfirmed export” If within 180 days you have not collected the documents necessary to confirm the export, then you had to calculate VAT on the export shipment by filling out section 6 of the declaration for the quarter the goods were shipped for export. It was also possible to deduct input tax. If the exported goods are returned, then the tax base must be reduced and previously declared deductions restored. For this purpose, lines 070-100 of section 6 of the VAT return are provided. It must be filled out in the declaration for the period in which the return of the goods or the buyer’s refusal is recognized. 43.7 Order.

The main nuances of VAT when exporting

Their export is taxed at a rate of 20%. 5% - limitation Today there is a special procedure applied in the tax period, in which the total amount of expenses associated with operations taxed at a rate of 0% was less than 5% of the expenses that the company incurred for manipulations in the sale of products. In such a situation, VAT on indirect costs in relation to the tax amount is combined with the amount of contributions to the state levied on indirect costs.

The total amount of money paid can be claimed for deduction. Manipulation is carried out in a standard manner. Separate accounting of amounts Accounting specialists are often interested in how to take into account VAT if a company not only exports goods, but also operates within the country.

How to confirm export during re-import and return exported goods?

How to recover VAT when exporting Overvaluation To obtain a VAT refund when exporting a car from Russia, an overvaluation scheme is used. The higher the price indicated in the documents, the more VAT will be refundable.

At the same time, there is one obligatory condition - foreign exchange earnings must go directly to the exporter’s account. In this case, an additional expense item will appear.

You will have to pay a percentage of foreign exchange earnings to the state. This is how VAT is refunded when exporting cars from Russia.

Export of intellectual property Export of works is not subject to declaration. The exception is cases when it is necessary to return the transferred advance payment from the buyer. What is the procedure for accounting and refunding VAT when exporting? Let us remind you that you can find the most complete information on the necessary supporting documents for export in Art.

Changes in “export” VAT from January 1, 2018

Adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2, 3 of Article 164 of the Tax Code of the Russian Federation 130 These amounts will be taken into account when forming the final indicators of section 6 of the declaration Amount by which the tax base is adjusted when the price of goods (work, services) sold decreases 140 Adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2, 3 of Article 164 of the Tax Code of the Russian Federation 150 These amounts will be taken into account when creating the final indicators of section 6 of the declaration Return of exported goods If a foreign buyer returns the goods, such return will have to be reflected in section 4 or section 6 - depending on whether you managed to confirm your right to a zero VAT rate or not. SITUATION 1.

The calculation of VAT on exports is a complex procedure. Companies exporting products can count on a 0% rate, but it is only charged in certain situations. In addition, the state is ready to return part of the funds.

For this purpose, the company producing goods for export has the right to deduct. VAT is charged strictly in accordance with current legislation. To know how the procedure will go, it is necessary to study the provisions of the current regulations. Particular attention should be paid to the Tax Code of the Russian Federation. Analyzing current legislation and taking into account all the nuances is a complex procedure. To simplify its implementation, experts recommend starting to clarify the nuances relating to VAT calculation by studying current information on the topic. Basic concepts Legal standards VAT on exports is charged in strict accordance with current legislation.

Return from buyer of export goods 2019

Paid for the supplied chairs and sofas 1,211,800 rubles Payment order May 25, 2018 62 90/1 Amount of revenue taken into account 1,390,133 rubles Delivery agreement, customs declaration May 25, 2018 90/2 41 Cost of sofas and armchairs taken into account 1,026,950 rubles Bill of lading May 25, 20 18 year 90/2 44 Accounting was made for the costs of paying for the services of the transport company 7,400 rubles Certificate of completion May 28, 2018 50 62 Payment of 1,413,183 rubles was credited to the company’s foreign currency account Bank statement May 28, 2018 62 90/1 The exchange rate difference between payment and revenue was recorded 23,050 rubles Accounting statement-calculation May 28, 2018 68 19 VAT amount reflected 184,850 rubles Supply contract, customs declaration August 24, 2018 51 68 Refund amount received 184,850 rubles Bank statement Refund of funds The 0% rate applies only in strictly defined situations.

What documents for return must the buyer provide besides Torg-12 and cmr?

You need to be very careful when filling out electronic books of purchases and sales during the tax period. The sales book contains only export sales supported by statements of import of products from a foreign buyer. If the date of the stamp of the Federal Tax Service of Kazakhstan does not coincide with your tax period, this sale should be entered into the sales book of the next reporting period.
The purchase book only includes receipts of goods for which a request for confirmation of the zero VAT rate was requested. Based on the results of filling out both books, sections 4 or 6 of the VAT tax return are formed with the obligatory indication of export transaction codes.

Return of exported goods

Important

In other words, the shipment of defective goods did not result in a transfer of ownership from the seller to the buyer. Consequently, the object of VAT taxation did not appear, so there was no need to determine the tax base. Thus, it is possible to adjust the tax liabilities of this period (clause

1 tbsp. 39, paragraph 1, art. 54, pp. 1 clause 1 art. 146 of the Tax Code of the Russian Federation). In addition, previously the Federal Tax Service of Russia indicated that the taxpayer in this situation must clarify the amount of the tax base, in respect of which the validity of the application of the zero rate was previously confirmed. He needs to submit a corrective tax return for the period in which the tax base for the export transaction was determined (Letter of the Federal Tax Service of Russia dated 08/09/2006 N ШТ-6-03/).

Tax consequences of returning exported goods due to defects

Let us note that the possibility of applying this rule in relation to the return of exported goods is confirmed, for example, by the Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated October 7, 2010 N A43-40137/2009 (Determination of the Supreme Arbitration Court of the Russian Federation dated April 14, 2011 N VAS-17800/10 denied the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation). 1.2. Deduction of restored VAT In the Letter under consideration, the Federal Tax Service of Russia informs that it is necessary to restore the VAT accepted for deduction in relation to exported goods that were returned due to defects. At the same time, the agency does not take into account that the exporter plans to sell the returned goods in Russia.

If we assume that such a transaction is subject to VAT, then the question arises about deducting the recovered tax. The Federal Tax Service of Russia does not comment on this point.

Is returning a defective export product an import?

Info

If you do not provide evidence of discrepancies, the tax authority may cancel the 0% rate for your organization. In practice, it has been shown that the tax inspectorate is not satisfied with the documents provided by you. Tax authorities demand:

• Verification of the entire reporting quarter, and not just the individual return filed.
• Conduct a counter-check with your supplier to determine how payment is made for goods for export.
• When carrying out control, there must be compliance with the law: a full staff of employees, the presence of an office, licenses to sell these products, the availability of warehouse space.

Export sellers who change their name and legal address within six months from the start of export trade are carefully checked.

As already mentioned, export trade is a very profitable business for companies and entrepreneurs.

VAT on return of export defects

It is not even necessary to sell goods to EU countries, for example, by selling goods to Kazakhstan or Belarus, you can increase your income simply through the margin and get rich. The 0% rate for export is determined by the Tax Code. The export of goods is regulated by the customs code. The zero rate is applicable for all cases of export of goods outside the Russian Federation. The rate can also be applied to transit countries.
This includes:

• Kazakhstan;
• Armenia;
• Belarus.

To sell for export, the enterprise must be on the general taxation system (OSNO). Otherwise, the seller will not be able to take advantage of the 0% rate. Documents required for a zero rate In order for your company to be able to trade for export, you need to prepare a package of documents.

Refund of export VAT

Remember: export transactions are subject to a mandatory invoice with a highlighted zero rate. The document must be issued no later than five days after shipment. VAT refund when exporting from Russia: procedure and schemes Your margin is 120,000 - 100,000 = 20,000 rubles.

You must pay VAT on this amount. The state will receive 20,000 – 18,000 = 2,000 rubles. This is a tax paid to the state budget. Accordingly, your net profit is 18,000 rubles. Now let's consider if this product were sold abroad: A product with an initial cost of 100,000 rubles.

Net profit is 20,000 rubles. But your company has already paid 18% tax, which amounted to 18,000. The state budget must now return this amount to your account. Attention As a result of an export transaction, you can earn 20,000 + 18,000 =38,000 instead of 18,000 rubles.

The main nuances of VAT when exporting

If the price of exported goods changes after this, you need to do this. The results of adjusting the tax base and the amount of calculated VAT must be reflected in lines 110-150 of section 6 of the VAT return. Moreover, the adjustment to export revenue is reflected in the quarter in which it occurred.
10 tbsp. 154, paragraph 4 of Art. 166

Attention

Tax Code of the Russian Federation; clause 43.8 of the Procedure; clause 11 of Appendix No. 18 to the Treaty on the EAEU (signed in Astana on May 29, 2014). So no updated returns for previous quarters are required. We will show the procedure for filling out lines 110-150 of section 6, using the conditions of the example from the previous situation, with the only difference that the base adjustment occurs before confirmation of the zero export VAT rate, but after six months after the export of the goods.

Section 6.

How to confirm export during re-import and return exported goods?

The amount by which the tax base is adjusted when the price of sold goods (work, services) decreases 110 When adjusting foreign currency earnings, it must be recalculated into rubles at the foreign currency exchange rate on the date of shipment (and not on the date of signing an agreement with the buyer on the change in value) pp. 1, 9 tbsp. 167 of the Tax Code of the Russian Federation: a decrease in export revenue by $80 is reflected on line 110 (in terms of rubles, the adjustment of revenue will be 4,000 rubles (10 tons x 80 dollars x 50 rubles/dollar)) Interestingly, the declaration form does not imply any further changes to the indicators in the case of filling out lines 100 and 110: their data is not taken into account anywhere else in the declaration. FROM AUTHORITATIVE SOURCES Irina Sergeevna PERSIKOVA State Councilor of the Russian Federation, 1st class “Lines 100 and 110 of section 4 of the VAT return reflect the adjustment of the tax base in relation, in particular, to goods sold.

Changes in “export” VAT from January 1, 2018

The starting date is considered to be the moment the product is placed under the customs procedure. This means that the papers along with the declaration must be sent to the government agency no later than the 20th day of the month following the expired tax period. If the documentation could not be collected on time, the tax base is calculated on the day of shipment of the exported goods.

Moreover, the rate in this case is 10 or 18%. The main points of VAT calculations for exports According to Article 164 of the Tax Code of the Russian Federation, if goods exported to the territory of countries that are members of the Commonwealth of Independent States are sold, VAT is charged at a rate of 0%. Based on the statement, we can conclude that the tax is not actually levied if the requirements are met. However, there are differences between these operations.

L.A. Elina, economist-accountant In sections 4 and 6 of the updated VAT return, lines have been added to reflect adjustments to export deductions and the tax base for export, as well as to reflect the return of shipped goods. By Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ You can check whether the counterparty’s state is offshore by studying the special List. By Order of the Ministry of Finance dated November 13, 2007 No. 108n. Please note that the transaction codes that must be entered when adjusting the price of exported goods or returning them depend not only on the type of transaction itself, but also on the category of buyers.
If they are interdependent with your organization and/or are residents of offshore zones, then the code must be selected in Appendix No. 1 to the Procedure for filling out the VAT return.

Let us turn to the concept of “export”. According to paragraphs. 9 clause 1 art. 11 of the Labor Code of the Russian Federation, the export of goods or vehicles from the customs territory of the Russian Federation means filing a customs declaration or taking actions directly aimed at the export of goods, as well as all subsequent actions provided for by the Labor Code of the Russian Federation with goods or vehicles before they actually cross the customs border.

For example, in the Resolution of the Federal Antimonopoly Service of the North-Western District dated November 7, 2008 No. A56-6327/2008, the arbitrators indicated that if the seller significantly violates the requirements for the quality of the goods, the buyer has the full right to unilaterally terminate the sales contract. The consequence of such actions is the return of the parties to their original position, that is, there is no fact of transfer of ownership of the goods from the seller to the buyer.

Risks when returning defective imported goods

3. The Ministry of Finance of Russia also believes that goods exported from the territory of the Russian Federation in connection with their return to a foreign supplier due to inadequate quality are not used in transactions subject to VAT; tax amounts paid to customs authorities upon import of goods and previously accepted for deduction are subject to restoration (Letter of the Ministry of Finance of Russia dated August 20, 2014 No. 03-07-08/41606).

Registration of return of goods to a foreign supplier

Note that there is a deadline after which the buyer loses the right to refer to the non-compliance of the goods with the terms of the contract (Article 39 of the Convention). Paragraph 2 of Article 39 of the Convention states that the buyer loses the right to refer to the non-conformity of the goods if he does not give notice to the seller about it no later than within two years from the date of actual transfer of the goods to the buyer, since this period does not contradict the contractual warranty period.

How to return imported goods to the supplier

Important! If a defect is detected and returned, also if the seller refunds the money in full, the partners will need to issue a new contract passport, since according to the law, changes cannot be made to an already closed passport.

How to recover VAT when returning goods to a foreign supplier

There are only two decoding lines for this line: line 100 (the restored amount related to transactions taxed at a rate of 0 percent) and 110 (the amount of VAT accepted by the buyer for deduction from the transferred advance, which at the time of receipt of goods (work, services) is subject to restoration, according to subparagraph 3 of article 170 of the Tax Code of the Russian Federation).

Return of defective goods to a foreign supplier

Strictly speaking, there is no obligation to restore tax on the cost of returned defective goods in Chapter 21 of the Tax Code of the Russian Federation, namely in Article 170 of the Tax Code of the Russian Federation 1 . Moreover, it does not matter that the goods are returned to the foreign supplier 2. However, the risk of disputes with officials if the tax is not restored increases many times over.

We return low-quality imported goods (Karpova E

The export of low-quality goods from the territory of the Russian Federation is accompanied by the customs procedure of re-export or, if this cannot be applied, export. Both of these procedures do not provide for the payment of VAT (Article 151 of the Tax Code of the Russian Federation), and upon re-export, the “import” (previously paid) tax is returned in accordance with customs legislation.

Return of imported goods

b) is not fit for any particular purpose of which the seller was expressly or impliedly made aware at the time of the conclusion of the contract, unless it appears from the circumstances that the buyer did not rely, or that it was unreasonable for him to rely, on the competence and judgment of the seller ;

Return of imported goods to the supplier

Yes, I encountered this problem in September. Everything needs to be done almost the same as a return from a domestic supplier. Cancel the VAT card, remove the VR. I also reversed the BP for both transport costs and customs duties. in proportion to what is returned. I am quoting a comment from the article:

Returning low-quality goods to the supplier

Considering the fact that the parties to the agreement (contract) can determine the law applicable to it (for example, choose the law of Russia), this situation will be considered on the basis of the provisions of Russian legislation. In case of delivery of goods of inadequate quality, the buyer has the right in accordance with paragraph. 1 tbsp. 518 of the Civil Code of the Russian Federation, present to the supplier the requirements provided for in Art.

Our answers to your questions about returning goods

We make furniture and sell it to small shops (who sell it retail). According to the terms of the concluded contracts, we must replace the defective product or return its cost (of course, if the defect is recognized). The end buyer (an individual) informed the retail store that the cabinet was defective - the door was defective.

Import with defects: we resolve return issues

Experts in time management and business process organization recommend dividing all global and seemingly overwhelming tasks into simpler and more understandable ones. This makes their solution more predictable and faster. This method of solving complex problems is called the “Swiss cheese method,” because in a large problem, holes are, as it were, chewed out in the form of small subtasks, like in cheese.

Describe the procedure for returning low-quality goods to the supplier

According to clause 24 of this Instruction, when importing goods into the territory of Russia, VAT is paid before (or simultaneously) with the acceptance of the customs declaration. In accounting, when calculating VAT for payment, the following entries are made: Dt 41 Kt 60 - the receipt of goods from the supplier is reflected; Dt 19 Kt 68 - VAT has been charged and is payable at customs; Dt 68 Kt 51 - VAT paid at customs; Dt 60 Kt 52 - the cost of goods is transferred to the supplier; Dt 60(91-1) Kt 91-1(60) - the exchange rate difference is reflected. As part of the initial cost of the goods, it is necessary to take into account the amount of excise tax paid at customs, customs duties and the cost of customs duties (PBU 5/01). VAT paid by a Russian taxpayer can be deducted. This right of the taxpayer is enshrined in Art. 171 Tax Code of the Russian Federation. In accordance with paragraph.

Return of low-quality goods to a foreign supplier

Do you throw away or sow expired seeds? Do you pay any attention to the dates indicated on the bags? Is it enough to check germination by putting it in water? Or could there be other pitfalls later? How can you trust sellers? Surely they can also change the bags every year?

For the correct civil legal qualification of the operation to return imported goods, the supplier needs to analyze the relevant legislation.

In a transaction for the import of goods, one of the participants is a foreign person.

In this regard, the main problem is to establish the source of law that should be applied in the relationship between the parties. This is due to the fact that in different countries different, sometimes conflicting, rules apply to the same transactions.

Let's consider the operation of returning goods using the example of a contract, where the buyer is an organization registered in the Russian Federation, and the supplier is in the USA.

Since the states in which the parties to the contract are located (Russian Federation (buyer) and the United States (supplier)) are parties to the UN Convention on Contracts for the International Sale of Goods (Vienna, 1980, hereinafter referred to as the Vienna Convention), the rights and obligations of the parties for the foreign economic transaction under consideration, the norms of the Vienna Convention are subject to application.

The seller's obligation to supply goods of adequate quality is established by Article 35 of the Vienna Convention. The criteria for recognizing the quality of goods that do not comply with the terms of the contract are determined on the basis of paragraph 2 of Article 35 of the Convention, namely:*

*a) is not suitable for the purposes for which goods of the same description are usually used;

b) is not fit for any particular purpose of which the seller was expressly or impliedly made aware at the time of the conclusion of the contract, unless it appears from the circumstances that the buyer did not rely, or that it was unreasonable for him to rely, on the competence and judgment of the seller ;

c) does not possess the qualities of the goods presented by the seller to the buyer as a sample or model;

d) is not boxed or packaged in the usual way for such goods, or, if there is none, in a way that is appropriate to preserve and protect the goods.*

The seller's liability for any non-conformity of the goods, even discovered later, is established by Article 36 of the Convention. In addition, if a quality guarantee is provided, the seller is responsible for ensuring that the product will be suitable during the warranty period and will retain its specified qualities and properties.

Therefore, it is important that in the “Product Quality” section of the contract, the supplier undertakes obligations guaranteeing quality, which must be confirmed by the manufacturer’s documents and comply with international standards, and that he undertakes to satisfy any quality claims that arise during the warranty period.

Please note that, according to the standards of the Vienna Convention, in the event of receiving a defective product, the buyer has the right to take the following actions:

According to paragraph 2 of Article 46 of the Convention, demand the replacement of goods when this non-conformity constitutes a significant breach of the contract and the requirement to replace the goods is stated simultaneously with the notice containing information about the nature of the non-conformity, or within a reasonable time after it;

Pursuant to Article 46(3) of the Convention, require the seller to remedy the non-conformity by correction unless this is unreasonable having regard to all the circumstances;

According to subparagraph “a” of paragraph 1 of Article 49 of the Convention, declare termination of the purchase and sale agreement if the seller’s failure to fulfill any of his obligations under the purchase and sale agreement or under the Convention constitutes a material breach of the contract;

According to Article 50 of the Convention, reduce the price in the same proportion as the value that the goods actually delivered had at the time of delivery is related to the value that the goods corresponding to the sales contract would have had at the same time, regardless of whether whether the price has already been paid or not;

According to subparagraph “b” of paragraph 1 of Article 45 of the Convention, demand compensation for damages.

Note that there is a deadline after which the buyer loses the right to refer to the non-compliance of the goods with the terms of the contract (Article 39 of the Convention). Paragraph 2 of Article 39 of the Convention states that the buyer loses the right to refer to the non-conformity of the goods if he does not give notice to the seller about it no later than within two years from the date of actual transfer of the goods to the buyer, since this period does not contradict the contractual warranty period.

In this regard, if the buyer has not notified the supplier of claims to the quality of the goods received during the warranty period, after the expiration of the specified period, claims to the quality of the delivered goods will be rejected by the supplier, accordingly, refusal of the goods received and their return to the supplier for reasons of inadequate quality will be impossible . In such a situation, there are grounds to recognize the return of previously received goods as an operation carried out not within the framework of previously established relations for the sale of goods, but as a purchase and sale transaction that has independent significance.

To restore the violated right, the buyer must send a list of claims to the supplier in writing. The requirement to provide documentary evidence of inadequate quality of goods must be established by a clause of the Contract, which is in accordance with the provisions of Article 39 of the Convention. These documents must contain data on the detected non-conformities of the goods, that is, their production nature, as well as an indication of the significance of the identified defects for the use of the goods. Such documents may be: acts of examination of the quality of goods, acts of complaint, which fully confirm that the goods supplied are of inadequate quality.

If a delivery of defective goods is detected, the buyer must draw up a report on the established discrepancy in quantity and quality when accepting imported goods in form No. TORG-3, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

The act of acceptance of goods with attached documents (invoices, invoices, etc.) is the basis for sending a letter of claim to the supplier.

The transfer of goods in the order of return is issued with an invoice, which is issued in two copies. The first copy remains with the organization returning the goods and is the basis for their write-off. The second copy is transferred to the organization receiving the goods and is the basis for their acceptance for accounting.

Delivery of goods is documented by transport documents (bill of lading, railway invoice, and so on).

A cargo customs declaration is not drawn up when importing goods into the Republic of Belarus, since customs clearance of goods exported from the Russian Federation to the territory of the Republic of Belarus is not carried out.

The value of the goods must be indicated on the return invoice. At the same time, in the unified form, filling out the specified details is provided in rubles and kopecks. In this regard, in our opinion, the amount should be indicated in rubles based on the currency equivalent of the cost of the goods, recalculated at the exchange rate on the date of receipt of the specified goods from the supplier. In addition, it is advisable to indicate in the invoice the cost of the returned goods in foreign currency as an additional detail.

The possibility of indicating additional details in unified forms of primary accounting documentation is provided for by the Procedure for using unified forms of primary accounting documentation (approved by Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20).

When returning goods, the importing organization should provide documents on the return of goods to the servicing bank to complete this operation from the point of view of currency control. Based on these documents, the bank will monitor the compliance of the volume of imported goods received, the quality of which meets the requirements, and the amount of foreign currency transferred abroad as payment for the goods received. If the transfer of foreign currency in payment for imported goods was made in full (including the cost of the returned goods), then in this case the importer must ensure the return of the corresponding part of the funds, or import goods equivalent in value to those previously returned.

Returning a product in a legal sense is a refusal by the buyer to fulfill his obligations regarding the acceptance of this product, although this product was previously actually received by the buyer. Refusal to accept the goods is followed by a legal refusal to pay, even if the funds were actually transferred to the seller earlier. If the funds have not been transferred to the supplier, the return of the goods entails a reduction in the accounts payable to the supplier for payment for the imported goods.

Thus, if the buyer refuses to accept low-quality goods from the supplier, the purchase and sale agreement is considered legally not fulfilled by the buyer.

When returning the goods, the parties return to their original position, and the purchase and sale transaction is considered not completed. It is this fact that determines the procedure for reflecting in the accounting accounts the operation of returning goods previously received from the supplier.

Data on the cost of goods returned to the supplier due to inadequate quality are subject to adjustment in tax accounting.

Similarly, direct costs in the form of the contract value of goods returned to the supplier and the related part of transport costs should be excluded from tax accounting data.

If the specified expenses have already been taken into account when calculating the tax base for income tax in the reporting (tax) period (indirect expenses - in the period of their implementation, and direct - in the period of sale of the specified goods to the buyer), the organization should recalculate the tax liabilities of the specified period and make the necessary additions and changes to the tax return based on the provisions of paragraph 1 of Article 54 of the Tax Code of the Russian Federation and paragraph 1 of Article 81 of the Tax Code of the Russian Federation.

How is the amount of VAT paid at customs when importing imported goods and their return reflected in accounting?

Amounts of VAT paid at customs when importing imported goods into the territory of the Russian Federation can be deducted at the time the goods are accepted for accounting by the buyer (clause 2 of Article 171 of the Tax Code of the Russian Federation).

Deduction of VAT amounts is carried out regardless of the fact of payment to the seller of imported goods (clause 44 of the Methodological Recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes of the Russian Federation dated December 20, 2000 No. BG-3-03/447).

The main condition for the possibility of applying a tax deduction in accordance with paragraph 2 of Article 171 of the Tax Code of the Russian Federation is the recognition of the transaction for which imported goods are purchased as subject to VAT.

In this regard, when paying VAT amounts at customs on imported goods, the following should be reflected in the accounting records:

Account correspondence
Debit	Credit
		Calculation of the amount of VAT payable to the customs authority when submitting a customs declaration
		Payment of VAT amounts from a current account
		Registration of purchased imported goods at the time of transfer of ownership to the buyer
		The tax deduction of VAT on imported goods is reflected (subject to their acceptance for accounting and payment of VAT at customs)

If an imported product is found to be of inadequate quality, it is returned to the supplier. Consequently, when returning low-quality goods to the supplier, the deduction of VAT amounts paid to the customs authorities should be made only in relation to those goods whose quality allows them to be used in further operations subject to VAT. VAT amounts related to the cost of low-quality goods are not deductible and must be restored from the budget. Reflection in accounting of the restoration of the amount of VAT previously accepted for deduction is made at the moment of identifying defects in the goods, which are the basis for returning these goods to the supplier.

As a result of reflecting adjusting entries in the accounting records, the debit of account 19 reflects the amount of VAT paid at customs when importing imported goods, in relation to the returned low-quality goods.

In the future, the procedure for reflecting these amounts in accounting depends on whether these amounts are written off from the organization’s own funds or are declared for refund from the budget in accordance with the procedure provided for by customs legislation.

The new Customs Code established the possibility of placing goods that have already been released for free circulation in the Russian Federation under the re-export regime. The specified mechanism can be applied if it is established that on the day of crossing the customs border the goods had defects, or they otherwise did not comply with the terms of the foreign economic transaction in terms of quantity, quality, description or packaging, then the goods for these reasons can be returned to the supplier or another person specified by him person (Article 242 of the Labor Code of the Russian Federation).

The conditions for applying the customs regime of re-export in relation to goods released for free circulation are established in paragraph 1 of Article 242 of the Labor Code of the Russian Federation. In particular, re-export can be applied if low-quality goods are exported within six months from the date of their release for free circulation.

When applying this regime, a refund of the paid amounts of customs duties and taxes is made (clause 2 of Article 242 of the Labor Code of the Russian Federation).

When funds are received into the payer’s account in order to refund the VAT paid, the following is reflected in the accounting:

Debit 68 Credit 19

Debit 51 Credit 68

If, in connection with sending imported low-quality goods to the supplier, the organization does not declare a refund from the budget of the VAT previously paid when importing goods into the territory of the Russian Federation, the VAT amounts can be written off as part of other non-operating expenses. For tax accounting purposes, these expenses are not taken into account. In this case, the accounting records reflect:

The supplier's acceptance of the buyer's claim for the supply of low-quality goods is reflected in the accounting records with the following entries.

A) due to a decrease in the amount of accounts payable to the supplier:

Debit 60 Credit 76/2

B) in connection with the return by the supplier of the previously transferred cost of the goods:

Debit 52 Credit 76/2