Reflection of export transactions in accounting. Accounting for export operations

GENERAL SCHEME OF CORRESPONDENCE OF ACCOUNTS

To account for foreign trade transactions, the accounting policy of the enterprise is based on the Chart of Accounts for financial accounting economic activity organizations approved by the Order of the Ministry of Finance Russian Federation dated October 31, 2000 No. 94n “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application”, a working chart of accounts must be approved.

In order for the exporter to be able to carry out high-quality control over the movement and safety of export goods and settlements under export contracts, it is advisable to open sub-accounts of the first, second and third order to the main accounting accounts.

To ensure separate accounting of goods intended for sale at the organization's warehouse domestic market and for export, to account 41 “Goods” we can recommend opening sub-accounts:

41-1 "Goods";
41-2 "Export goods";
41-2-1 "Export goods in warehouse";
41-2-2 "Export goods in transit."

When exporting goods, export duties are paid, which are a type of customs duties, which are levied when goods are exported from the customs territory of the Russian Federation in accordance with the declared regime.

Settlements with customs authorities are carried out on account 76 “Settlements with various debtors and creditors”, while sub-accounts should be opened to account 76, for example:

76-4 "Settlements with customs authorities";
76-4-1 "Settlements with customs authorities in rubles";
76-4-2 "Settlements with customs authorities in foreign currency."

Depending on the delivery conditions, provided for by the agreement, an enterprise exporting goods may incur costs associated with the movement of goods in rubles and foreign currency, both on the territory of the Russian Federation and abroad. Such expenses are recorded in account 44 “Sales expenses”. It is also necessary to open sub-accounts for this account:

44-1 "Sales expenses";
44-2 "Export sales expenses";
44-2-1 “Export sales expenses in rubles”;
44-2-2 "Sales expenses for export in foreign currency."

General scheme accounting for export transactions may look like this:

Account correspondence		Contents of operation
Debit	Credit	Contents of operation
	20	export finished products were taken into account at production cost
	43 subaccount "Export finished products in warehouse"	finished products were shipped to a foreign buyer
	51	expenses for delivery of goods to the customs point have been paid
	51	funds were transferred to pay customs duties in rubles
	52	funds were transferred to pay customs duties in foreign currency
44 subaccount "Export sales expenses in rubles"	76 subaccount "Settlements with customs in rubles"	customs duties were paid in rubles
	76 subaccount "Settlements with customs in foreign currency"	customs duties paid in foreign currency
19 subaccount "VAT on export of goods"	76 subaccount "Settlements with customs in rubles"	VAT paid at customs in rubles
44 subaccount "Sales expenses for exports in foreign currency"	52	paid possible expenses delivery of goods to the country of export and costs of its sale (depending on delivery conditions)
	90 subaccount "Revenue"	revenue for sold export goods is reflected
90 subaccount "Cost of export goods"	45 subaccount "Export goods shipped"	the cost of sold export goods was written off
	44 subaccount "Export sales expenses in rubles"	export expenses in rubles are written off for sales
90 subaccount "Expenses on export goods"	44 subaccount "Sales expenses for exports in foreign currency"	export expenses in foreign currency were written off for sales
44 subaccount "Sales expenses for exports in foreign currency"	91
91	44 subaccount "Sales expenses for exports in foreign currency"
90 (99) subaccount "Profit (loss) from sales"	99 (90)	the financial result from the sale of export goods was determined
	62 subaccount "Settlements under export contracts"	proceeds from a foreign buyer were credited to the transit currency account
62 subaccount "Settlements under export contracts"	91	possible exchange rate difference written off
91	62 subaccount "Settlements under export contracts"	possible exchange rate difference written off
	52 subaccount "Transit currency account"	funds were transferred to pay for export costs
51	52 subaccount "Transit currency account"	funds from the obligatory sale of part of the foreign currency proceeds were credited to the ruble current account
52 subaccount "Current currency account"	52 subaccount "Transit currency account"	the remaining part of the foreign currency earnings is credited
52 subaccount "Transit currency account"	91	possible exchange rate difference written off
91	52 subaccount "Transit currency account"	possible exchange rate difference written off

Since the accounting of operations for the production and acquisition of goods intended for export is carried out similarly to the accounting of goods produced and purchased for their sale on the territory of the Russian Federation, we will not consider these operations. Let us dwell on the operations of selling export goods under a foreign trade contract.

ACCOUNTING FOR SALES OF GOODS

Example.

The organization entered into a foreign trade contract for the supply of export goods. Terms of delivery "Incoterms-2000" CFR - seaport in Finland. The terms of delivery stipulate that the risk of accidental loss of goods passes to the foreign buyer at the moment the goods pass the ship's rail at the port of shipment in Murmansk.

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

The cost of sold export goods amounted to 800,000 rubles, the amount of VAT presented by the supplier of goods was 144,000 rubles. The costs of delivering goods to the warehouse amounted to 13,800 rubles excluding VAT.

Exporter's expenses for payment of services transport organization- a sea carrier who delivered goods from a Russian seller to a foreign buyer - 63,000 rubles.

Let's assume that the euro exchange rate did not change and was 34.50 rubles per 1 euro.

To reflect revenue from the sale of export goods in accounting, it is necessary to determine the moment of transition ownership for goods. In accordance with Article 224 Civil Code In the Russian Federation, the transfer of a thing is its delivery to the acquirer, as well as its delivery to a carrier for shipment to the acquirer or delivery to a communications organization for forwarding to the acquirer.

The transfer of a thing is equivalent to the transfer of a bill of lading or other shipping document for it.

In our example, the delivery terms are CFR. The term "Cost and Freight" means that the seller makes delivery when the goods pass the ship's rail at the port of shipment.

The seller must pay the costs and freight necessary to bring the goods to the named port of destination, however, the risk of loss or damage to the goods and any additional expenses payments arising after shipment of the goods are transferred from the seller to the buyer.

Under the terms of the CFR term, the seller is responsible for clearing the goods for export.

In the example, we will not consider the issues of VAT on export goods, since we will consider these issues separately.

Account correspondence		Amount, rubles	Contents of operation
Debit	Credit	Amount, rubles	Contents of operation
41	60	800 000	Goods to be sold for export have been capitalized
19	60	144 000	VAT presented by the supplier of goods is reflected
60	51	13 800	Paid the costs of delivering goods to the warehouse
Accounting records as of the date of registration of the cargo customs declaration
44	76	1 104	Customs duty charged in rubles (32,000 euros x 0.1% x 34.50 rubles per 1 euro)
44	76	552	Customs duty charged in foreign currency (32,000 euros x 0.05% x 34.50 rubles per 1 euro)
44	60	13 800	The costs of delivering goods to the warehouse are included in selling expenses
60	51	63 000	Sea carrier services paid
On the date of transfer of ownership of the goods to a foreign buyer
62	90-1	1 035000	Accrued revenue from the sale of export goods (30,000 euros x 34.50 rubles per 1 euro)
90-2	41	800 000	The purchase price of goods sold is written off
44	60	63 000	Sea carrier services reflected
90	44	78 456	Expenses associated with the sale of export goods have been written off
Accounting entries at the end of the reporting period
90	99	156 544	Reflects the financial result from the sale of export goods (profit)
Accounting entries as of the date of receipt of payment from the foreign buyer
52	62	1 035000	Revenue from sales of export goods is credited

End of the example.

Carrying out foreign trade activities involves conducting operations with foreign partners both in the country and abroad. As part of the activity, trade and investment operations are carried out, making contributions to the management capital of organizations, registering leases, and others. In this article we will talk about accounting for foreign trade activities, and analyze the features of accounting for the import and export of goods.

Features of documentary accounting of foreign trade activities

A standard chart of accounts is used to record transaction data. For getting reliable information Separate sub-accounts are used to separate data on ordinary and foreign economic activities. Features of conducting business include:

Availability of payments made in foreign currency. The need to keep records in Russian rubles obliges enterprises to convert currencies, taking into account emerging exchange rate differences.
The emergence of additional supporting documents.
Application of a special procedure for VAT taxation.

The main document on which accounting is based is the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control.” Conducting foreign economic activity obliges enterprises to use additional forms of primary accounting that are not used to reflect domestic transactions. Forms completed on foreign language, subject to translation.

Documents often used in accounting:

Document	Description
Transaction passport	Confirms the legality of the transaction and has the information necessary to carry out control
Contract	Concluded with foreign partners
gas turbine engine	Filled out for each batch when moving goods or placing them under customs control
Invoice	Issued by the seller for the buyer and contains data about the product
Licenses, certificates, insurance policy	Full list necessary documents represents the body exercising control

Accounting for import operations

Import operations include the provision of services, the acquisition of intellectual property, and the implementation of work.

In accounting for transactions important point is the formation of the cost of goods. The actual cost of import includes duties for customs clearance of goods, fees, and fees for the services of a person representing interests during transportation or clearance of cargo. Registration is carried out at the rate established on the date of advance payment or actual transfer of rights.

VAT for import transactions

When passing through customs control, the enterprise is required to pay VAT, without payment of which the goods will not be released from the temporary storage zone. In case of delay in payment, a penalty will be charged. The tax base for VAT is the sum of the value of goods reflected in the declaration, duties and excise taxes.

Tax paid during customs control is deductible if the following conditions are met:

The received goods are registered.
The goods are used to carry out operations, the proceeds of which are subject to VAT.
There are primary documents for the goods and their transportation.
Customs VAT has been paid.

Example of goods import operations

The company Confectioner LLC signed a contract for the supply of imported goods worth 5 thousand dollars. The conversion amounted to 2,000 rubles, customs VAT – 54,000 rubles. The shipment was made after prepayment on December 1, 2016. The customs duty amount was 10%. The currency purchase rate was 60 rubles on the date of payment. The following entries are made in the accounting of Confectioner LLC:

The write-off of the ruble equivalent is reflected: Dt 57 Kt 51 in the amount of 300,000 rubles;
Conversion taken into account: Dt 52 Kt 57 in the amount of $5,000 (300,000 rubles);
Payment for the cost of the service is taken into account: Dt 91/2 Kt 51 in the amount of 2,000 rubles;
An advance payment was made to the supplier for the goods: Dt 60 Kt 52 in the amount of $5,000 (300,000 rubles);
The accrual of customs VAT is reflected: Dt 19 Kt 68 in the amount of 54,000 rubles;
Payment of VAT at customs is taken into account: Dt 68 Kt 51 in the amount of 54,000;
Payment of the fee is taken into account: Dt 76 Kt 51 in the amount of 30,000 rubles;
The receipt of goods is reflected: Dt 41 Kt 60 in the amount of 300,000 rubles;

The receipt of goods is carried out after the transfer of ownership. The moment of transition is reflected in the supply contract. When the rights to the goods are retained by the foreign partner, accounting is carried out on the balance sheet.

Accounting for export operations

When carrying out export operations, the goods are taken out of the country for further use without the right of return. Operations are accompanied by the payment of export duties, the amount of which is determined by the value of the goods declared in the declaration. A certain procedure has been established for exporting.

Basic exporter documents	Characteristics of the document
Drawing up an export contract taking into account the Incoterms rules	The contract contains information about the parties, the product, the cost, the moment of transfer of ownership, the order and timing of delivery, and payment. The document has important to complete a transaction and is carefully considered during inspections by the Federal Tax Service
Registration of a transaction passport	The document is drawn up by the bank when the transaction value exceeds $50,000 and contains the main parameters of the transaction
Issuing an invoice with an entry in the sales book	The document is issued at 0 VAT rate within 5 days from the date of shipment. An invoice is not generated when making a preliminary payment

In circulation, primary documents are used to confirm shipment, payment, and intermediary services. Sales accounting for export operations is kept separately from activities carried out within the country.

Accounting for VAT when carrying out export operations

When selling goods (works, services) for export, a “0” VAT rate is applied. Enterprises that comply with legal requirements for processing transactions have the right to deduct tax amounts presented by the supplier. To confirm export and receipt tax deduction necessary:

Register the receipt of goods (works, services).
Register the delivery invoice in the purchase ledger.
Issue an invoice for shipment with registration in the sales book
Submit a declaration to the Federal Tax Service.
Attach to the declaration a package of documents, the list of which is given in Art. 165 Tax Code of the Russian Federation.

Example of export accounting transactions

The Morina enterprise entered into a contract for the export shipment of goods. The customs value was 20,000 euros. The fee was 0.1%. The cost of the purchase was 840,000 (including VAT in the amount of 128,135.59) rubles. Delivery costs amounted to 52,000 rubles. The euro exchange rate was 70 rubles throughout the entire period of operations. The following operations are carried out in the accounting of the Morina enterprise:

The delivery of goods from Russian company: Dt 41 Kt 60 in the amount of 711,864.41 rubles;
VAT invoiced by the supplier is taken into account: Dt 19 Kt 60 in the amount of 128,135.59 rubles;
Payment to the supplier is reflected: Dt 60 Kt 51 in the amount of 840,000 rubles;
The following duty was charged: Dt 44 Kt 76 in the amount of 1,400 rubles (20,000 x 70 x 0.1%);
The payment of customs duties is taken into account: Dt 76 Kt 51 in the amount of 1,400 rubles;
Carrier services reflected: Dt 44 Kt 60 in the amount of 52,000 rubles;
Payment for services was made: Dt 60 Kt 51 in the amount of 52,000 rubles;
Revenue was reflected on the date of transfer of ownership: Dt 62 Kt 90/1 in the amount of 1,400,000 rubles (20,000 x 70);
The cost of sales is reflected: Dt 90/2 Kt 41 (44) in the amount of 763,864.41 rubles;
The revenue received from the buyer is taken into account: Dt 52 Kt 62 in the amount of 1,400,000 rubles.
After preparing a package of documents for export shipment, the amount of VAT in the amount of 128,135.59 rubles presented by the supplier of the goods can be claimed for deduction.

Accounting for joint production in the Russian Federation

Enterprises created to conduct joint activities form an authorized capital from the contributions of each party. The status and procedure for conducting activities of an organization registered on the territory of the Russian Federation is determined by the legislation of the country. A joint venture can be created in any of the existing organizational forms. Founders can be both organizations and individuals.

Accounting for deposits received from foreign founders is kept separately from the shares of Russian participants. Documentation of an enterprise registered in the country is drawn up in Russian or a foreign language, accompanied by translation. Transactions are accounted for separately, and the main provisions are set out in the accounting policy:

Working chart of accounts and accounting of transactions on separate sub-accounts of analytics.
The share of participation of each party in the activities of the enterprise.
Distribution of profits received from activities (in the standard version, determined in the ratio of shares).
Distribution of expenses incurred in generating income.
The procedure for generating reporting, including forms for internal accounting for submission to each participant. JVs often use management accounting in their activities with the distribution of expenses by cost location.

A feature of accounting in a joint venture is the use of foreign currency along with Russian. Receipts from the participant in foreign currency are recalculated at the Bank of Russia exchange rate on the date of acceptance of the asset. Accounting for transactions in foreign currency is carried out taking into account legal requirements.

Taxation of joint ventures is carried out in accordance with the Tax Code of the Russian Federation, taking into account the prevention of double taxation.

Common mistakes when conducting foreign trade activities

Accounting for foreign trade activities is accompanied by many nuances that arise when using customs legislation, international law and conducting payments in foreign currency

Position	Wrong position	Correct position
Accounting for currency transactions	Accounting is carried out in foreign currency or taking into account commercial exchange rates	If there are currency transactions, accounting is carried out in rubles, recalculated at the exchange rate of the Central Bank of the Russian Federation on the date of receipt of the proceeds
Condition of an international contract on the transfer of rights	The condition is not defined or options are not reflected when changing the terms of payment or the participation of an intermediary	The condition is important for determining when revenue is reflected in accounting
VAT adjustment on exports	There is no VAT adjustment if export cannot be confirmed within 180 days	Upon expiration of the period, the company forms new document– an invoice indicating the VAT rate of 10 or 18%, pays the arrears and submits an updated declaration

Category “Questions and Answers”

Question No. 1. When is the export duty due?

Transfer of the export duty is made no later than the next day after the filing of the customs declaration.

Question No. 2. Is it possible to return export VAT at a later date?

If confirmation of the zero rate is not carried out within 180 days, the taxpayer has the right to prepare documents and submit the package to the Federal Tax Service within 3 years. Tax previously paid on the transaction is accepted for deduction after passing a desk audit.

Question No. 3. How is VAT distributed on transactions that involve export and domestic shipments?

For administrative expenses in companies maintaining separate accounting, expenses and VAT are distributed by calculation depending on the selected indicator - in proportion to shipment or another chosen method.

The basis for accounting of export operations is a contract for the supply of export products (performance of work, provision of services). Therefore, all aspects of contract execution must be reflected in accounting. In this case, it matters whether the supplier of export products enters into a foreign trade contract with foreign buyer directly on his own behalf or carries out a foreign trade transaction through an intermediary under a commission agreement with him. The Russian supplier organization is one of the parties to the contract - the seller. She enters into such a contract with a foreign partner herself, or it is done on her behalf by an intermediary under a contract of agency concluded between them.

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

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

On the way from supplier to buyer, export goods go through several stages: first they go through the territory of the Russian Federation, then during sea shipments they arrive at the port, where they are stored until they are loaded on board the ship; after shipment from the port is in transit abroad. Under all basic delivery conditions, except for “EXM” (ex-warehouse of the seller), the exporter must monitor the timely arrival of the goods at the port or border railway point, give instructions for loading the goods on time, deliver them within the terms established by the contract, and take measures to search, if the location of the cargo in transit exceeds the mileage period, file claims with the relevant organizations for loss and shortage of goods. Moreover, the seller’s obligations arising from the basic terms of delivery are not affected by the moment of transfer of ownership.

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

To account for overhead costs for export, special subaccounts are allocated in account 44 “Sales expenses”. When reflecting overhead costs in accounting, the principle of temporal certainty of the facts of economic activity must be observed. This means that overhead costs must be reflected in the accounting period in which they actually occurred, regardless of payment.

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

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

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

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

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

The term “imported goods” refers to any material assets that, when imported into the territory of the Russian Federation, cross its border without the obligation of re-export.

When recording transactions for the import of goods, it is necessary, firstly, to put the imported goods on balance sheet in a timely manner, and secondly, to correctly formulate in the accounting accounts the actual cost of the imported goods, which will be its cost upon further use - write-off for production or implementation.

The goods must be put on balance sheet from the moment the ownership of it passes to the importer. In accordance with PBU, it is the date of transfer of ownership to the importer that is the date of the transaction to import goods. On this date, you need to take the exchange rate of the Central Bank of Russia to convert the amount of foreign currency in which the cost of the goods is expressed into rubles.

The date of transfer of ownership from the seller to the buyer should be indicated in the contract, since there is no rule of international law on this issue, and existing international practice, according to which the moment of transfer of ownership of the goods is considered the fulfillment by the seller of its delivery obligations, is not a convincing argument in disagreements with inspectors.

It should be noted that the actual cost of an imported product consists of all the costs of its acquisition. One of the components of these costs is the contract value of the goods, indicated by the supplier in the invoice, which, together with other title and shipping documents. Presented by the foreign supplier to the Russian importer for payment. The contract value, depending on the delivery basis, may include part of the overhead costs paid by the foreign supplier and reimbursed to him by the importer in the price of the goods.

Overhead costs not included in the contract price are paid Russian buyer above the price. These may be transportation costs, loading and unloading, storage costs, customs duties and others. General composition overhead costs are the same as for export. And the costs paid by the importer in excess of the contract value of the goods are determined solely by the delivery basis.

To form the actual cost of an imported product, all expenses for its purchase must be accumulated in a separate account. And only after the actual cost of the purchased goods is determined on this account, the goods are written off to the appropriate account intended for its accounting.

The current chart of accounts does not provide for a special account for the formation of the actual cost of imported goods. Therefore, for these purposes, you can use, at your discretion, a free account or sub-account from account 15 “Procurement for purchase of materials”, calling it “Formation of the actual cost of imported goods”.

You can generate the actual cost of imported goods on account 41 “Goods” with the subsequent write-off of purchased material assets to the corresponding accounts according to their accounting.

So, the importer pays overhead costs in addition to the contract price of the goods, which fall on the buyer according to the delivery basis. To include them for tax purposes in the cost of purchased goods, you need to be its owner at the time when these expenses actually occur. For example, if the buyer becomes the owner of a product only after paying for this product to a foreign supplier, then including in its cost price for tax purposes all overhead costs paid by the buyer is unlawful, although according to the delivery basis these costs are assigned to him. It follows that when concluding a contract it is necessary to link the basis of delivery and the moment of transfer of ownership. For example, if title passes upon payment, then the basis of delivery should have been one in which the seller pays freight and insurance. Then these costs will be paid by the buyer in contract price imported goods. Otherwise, they should not be included in cost for tax purposes.

When concluding a commission agreement between the customer of imported goods and the intermediary, the intermediary (commission agent) enters into a contract with the foreign supplier on his own behalf, but at the expense of the customer (committent). Accounting is maintained by both the commission agent and the principal.

The commission agent, being a party to the contract, reflects in his accounting the settlements with the foreign supplier of imported goods. However, the goods themselves are not reflected in the balance sheet of the commission agent, since ownership does not pass to the commission agent. If goods pass through the warehouse of a commission agent, this product is placed on off-balance sheet accounting.

On the other hand, all costs for the purchase of goods are borne by the principal. Consequently, the commission agent’s accounting must reflect his settlements with the principal.

The principal's accounting reflects the costs of creating the cost of imported goods and the entry of this product into the balance sheet, since ownership of it passes from the foreign supplier to the principal, bypassing the commission agent. The principal also reflects settlements with the commission agent in his accounting.

Payment of customs duties can be carried out by both the commission agent and the committent.

The principal transfers foreign currency to the commission agent if he purchases goods at his own expense. If the goods are purchased using purchased currency, then only the contract holder, that is, the commission agent, can buy currency to pay for imports. Therefore, the committent transfers rubles to the commission agent for the purchase of foreign currency, and in case of advance payments with a foreign supplier, in certain cases, also an amount in rubles for opening a ruble deposit in the amount of the prepayment.

The principal is also obliged to reimburse the commission agent for all overhead costs for the purchase of imported goods and pay a commission for services.

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

When reflecting transactions for the import of goods in accounting, the following actions are necessary:

Firstly, timely put the imported goods on balance sheet;

Secondly, it is correct to formulate in the accounting accounts the actual cost of the imported product, which will be its cost for further use - write-off for production or sale.

Below we discuss options for accounting for export transactions depending on the method of concluding a foreign trade transaction.

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

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

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

I. Scheme for recording the movement of export goods from supplier to buyer

On the way from supplier to buyer, export goods go through several stages: first they go through the territory of the Russian Federation, then during sea shipments they arrive at the port, where they are stored until they are loaded on board the ship; after shipment from the port is in transit abroad. For all basic delivery conditions, except for “EXM” (ex-seller's warehouse), see Appendix "No. 1, the exporter must monitor the timely arrival of goods at the port or at the border railway point, give instructions for loading the goods on time, deliver them within the time limits established by the contract, take measures to search if the cargo is in transit beyond the mileage period, present claims to relevant organizations for loss and shortage of goods. Moreover, the seller’s obligations arising from the basic terms of delivery are not affected by the moment of transfer of ownership.

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

45.1.3 - Export goods in transit in the Russian Federation

45.1.4 - Export goods at ports and border railway points

45.1.5 - Export goods in transit abroad

45.1.6 - Export goods in warehouses, in processing and on commission abroad

Export goods shipped are recorded at cost.

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

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

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

When reflecting overhead costs in accounting, the principle of temporal certainty of the facts of economic activity must be observed. This means that overhead costs must be reflected in the accounting period in which they actually occurred, regardless of payment. Consequently, overhead expenses that actually occurred in a given reporting period, but were not paid, must be attributed to subaccounts 43.1 and 43.2 on an accrual basis. Accordingly, in accounting, overhead costs are recorded in the following accounting entries:

upon payment: Dt 43.1 K 51

Dt 43.2 K 52

according to accrual: Dt 43.1 K 76

Dt 43.2 K 76

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

Reflection in accounting of sales of export goods and settlements with foreign buyers

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

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

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

Dt 52.1 Transit currency account

CT 46.1 Sales of export goods, works, services.

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

Dt 62.1 Settlements with foreign buyers

CT 46.1 Sales of export goods, works, services

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

Under contracts for the provision of services, the principle of transfer of ownership does not apply, since services do not have a tangible form. In relation to services, the Regulations on Accounting for Currency Transactions (PBU) set the date of transfer of the service as the date of the transaction for the export of services. Therefore, when providing services, we reflect the implementation on the date when the act is signed delivery and acceptance of services, wiring:

Dt 62.1 Kt 46.1

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

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

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

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

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

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

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

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

Kt 80, subaccount “Exchange differences” 6750 rub.

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

Dt 51 Current account

Kt 48 Sale of other assets 141,000 rub.

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

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

Kt 57 Transfers on the way

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

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

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

45.1.3 - Export goods in transit in the Russian Federation.

45.1.4 - Export goods at ports and border railway points.

45.1.5 - Export goods in transit abroad.

45.1.6 - Export goods in warehouses, in processing and on commission abroad.

Export goods shipped are recorded at cost.

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

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

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

when paying Dt 43.1 K 51

according to accrual Dt 43.1 K 76

Dt 43.2 K 76.

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

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

Dt 52.1 Transit currency account

CT 46.1 Sales of export goods, works, services

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

Dt 62.1 Settlements with foreign buyers

CT 46.1 Sales of export goods, works, services.

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

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

Dt 62.1 Kt 46.1

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

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

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

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

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

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

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

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

Kt 80, subaccount "Exchange differences" 6750 rub.

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

Dt 51 Current account.

Kt 48 Sale of other assets 141,000 rub.

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

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

Kt 57 Translations on the way.

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

Dt 3000 rub. (144000-141000)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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