Good day. The responsibility for drawing up an invoice rests with the taxpayer in case of sale of goods.

This is indicated in paragraph 3 of Article 168 of the Tax Code of the Russian Federation, from which it follows that organizations and individual entrepreneurs selling imported goods are required to fill out the columns of the State Customs Code

in a certain order. For example, the State Customs Committee number is determined as follows: the first 8 digits are the code customs authority, the second 6 are the date, and the remaining 7 are the gas customs declaration number.

You may be interested in Letter of the Federal Tax Service dated July 18, 2006 N 03-1-03/1334@.

This is necessary in particular so that when calculating the amount of tax in accordance with Article 161 of the Tax Code of the Russian Federation, tax agents draw up invoices in the order

established by paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation, which is called an Invoice. The following definition is given there:

An invoice is a document that serves as the basis for the buyer’s acceptance of goods (work, services) presented by the seller, property rights(including commission agent,

agents who sell goods (works, services), property rights on their own behalf) tax amounts for deduction in the manner prescribed by this chapter.

From this definition it follows that such a document is necessary for the buyer to accept the goods. This is established by law. Accordingly, the requirements of your customers are legal.

__________________________

Excerpt from Article 168 of the Tax Code of the Russian Federation:

When calculating the amount of tax in accordance with paragraphs 1 - 3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by PARAGRAPHS 5 and 6 of ARTICLE 169 of the Tax Code.

Excerpt from Article 169 of the Tax Code of the Russian Federation (Invoice):

5. The invoice issued for the sale of goods (work, services), transfer of property rights must indicate:

1) serial number and date of the invoice;

2) name, address and identification numbers of the taxpayer and buyer;

3) name and address of the shipper and consignee;

4) the number of the payment and settlement document in case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services);

5) name of the goods supplied (shipped) (description of work performed, services provided) and unit of measurement (if it is possible to indicate it);

6) quantity (volume) of goods (work, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if it is possible to indicate them);

6.1) name of the currency;

7) price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of using state regulated prices (tariffs) that include tax, taking into account the amount of tax;

8) the cost of goods (work, services), property rights for the entire quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights without tax;

9) the amount of excise tax on excisable goods;

10) tax rate;

11) the amount of tax imposed on the buyer of goods (works, services), property rights, determined based on the applicable tax rates;

12) the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;

13) excluded. - the federal law dated December 29, 2000 N 166-FZ;

13) country of origin of the goods;

14) number of the customs declaration.

The information provided for in subparagraphs 13 and 14 of this paragraph is indicated in relation to goods whose country of origin is not Russian Federation. The taxpayer selling the specified goods is responsible only for the compliance of the specified information in the invoices presented to him with the information contained in the invoices and shipping documents received by him.

6. The invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by order (other administrative document) by organization or power of attorney on behalf of the organization. When issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur indicating the details of the certificate of state registration this individual entrepreneur.

Invoice drawn up in electronic form, signed by enhanced qualified electronic signature the head of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization, an individual entrepreneur in accordance with the legislation of the Russian Federation.

Based on invoices, VAT is calculated and offset. Since 2016, the customs declaration number has become a mandatory requirement. Previously, it was approved by Letter of the Federal Customs Service of the Russian Federation No. 15-12/19773 dated June 8, 2006, and Government Decree No. 1137 dated December 26, 2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3/15798 dated August 30, 2013. The name, type of goods and their cost in both documents must be absolutely identical. Discrepancies in the invoice are considered as grounds for the Federal Tax Service to refuse VAT credit.

What is a customs declaration number and why is it on the invoice?

The cargo customs declaration was given the status of a basic accounting and statistical document during registration trading operations between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are classified as illegal movement of imports across the Russian border.

When reselling goods manufactured outside of Russia, the customs declaration number must be included in the invoice. It encrypts the following information.

• Federal branch number customs service, who endorsed the document - the first fraction of eight digits.
• The date of compilation is the second fraction. Represents a six-digit number without delimiters. It is written strictly in the sequence: day, month, year.
• The registration number in accordance with the magazine is the third seven-digit fraction.

The customs declaration number is placed in the column adjacent to the country of origin. Inattention when transferring figures is fraught not only with a refusal to offset VAT, but also with verification by two departments at once - the Federal Tax Service and the Federal Customs Service.

Why is it so important to check the customs declaration number?

The number of the cargo customs declaration according to the customs registration journal must match the same data in the document itself and the invoice referring to it. Confusion with the numbers and an error in at least one of them will lead to the Federal Tax Service refusing to reimburse VAT on documents with an incorrectly specified number. That is why this prop is included in the top ten most dangerous.

Until 2016, for the same purposes, it was not necessary to indicate the customs declaration number - tax authorities checked VAT payers according to other criteria. The rules for compiling and transferring this detail to the invoice were agreed upon by a joint decision of the Ministry of Finance, the Tax and Customs Service.

The meaning of the gas customs declaration number

The declaration number allows you to solve the following tasks.

• Search by customs declaration number in the registration journal.
• Declaration under one declaration, respectively, under one number indicates that the goods belong to one group.
• Different CCD numbers from the same date indicate that the batch of goods is heterogeneous and contains different nomenclature items.

When submitting an invoice to imported goods for VAT refund. The tax service makes a reconciliation with colleagues from customs. It is a comparison of data across graphs. Correct transfer of the customs declaration, but putting it in the wrong column is considered a violation. Finding a customs declaration by number in the registration log is not difficult.

For companies using OCH, the use of the “customs declaration number” in the invoice is mandatory, regardless of whether they import goods or not.

Where is the customs declaration number on the invoice?

This detail has its own place - the 11th field of the invoice. It is to this that the number from the main and additional sheets of the declaration is transferred (it must be the same on all sheets of one document). Next to it is indicated the serial number of the goods according to the declaration - column 32.

E.O. Kalinchenko, economist-accountant

Resale of imports: critical errors in the invoice

What are the consequences of errors and lack of information in columns 10, 10a and 11 of the invoice issued by the supplier of imported goods?

The topic of the article was suggested by Chief Accountant Elena Yurievna Lazarenko, Nizhny Novgorod.

When trading imported goods, the invoice must indicate, in particular, the number of the customs declaration under which they were imported into Russia and their country of origin. Moreover, it does not matter who sells the goods - a direct importer or a subsequent reseller. This requirement for filling out an invoice is the same for everyone. But it is obvious that the longer the chain from importer to buyer, the higher the risk of an error in the required invoice details. Or even loss of information (and the reasons for this may be quite valid). To verify the data of the received invoice, does the reseller need to require a copy of the declaration for the import of goods? Is there any risk of an error in the declaration number indicated in the incoming invoice? And what should you do if the goods are clearly imported, but this is not visible from the invoice?

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

To deduct input VAT, you need an invoice that contains all the required details. These include, in particular, clause 2, sub. 13, 14 paragraph 5 art. 169 Tax Code of the Russian Federation:

• Number of customs declaration. As the Federal Tax Service explains, in column 11 of the invoice you must first indicate the registration number of the customs declaration from the first line of column “A”, and then, separated by a fraction, the serial number of the goods from column 32 of the main or additional sheet of the declaration for goods or from the list of goods, if it was used instead of additional leaves in Letter of the Federal Tax Service dated August 30, 2013 No. AS-4-3/15798; clause 1 of the Order of the State Customs Committee No. 543, MNS No. BG-3-11/240 dated June 23, 2000; subp. 30 clause 15, sub. 1 clause 43 of the Instructions, approved. By decision of the CCC dated May 20, 2010 No. 257 (hereinafter referred to as Decision No. 257);
• country of origin of goods. In the invoice, in columns 10 and 10a, a digital code and a short name of the country of origin of the goods are indicated, respectively. subp. “k”, “l” clause 2 of the Rules for filling out an invoice, approved. Government Decree No. 1137 dated December 26, 2011. By general rule such a country is a state in which the goods were completely produced or subjected to sufficient processing clause 1 art. 58 TK TS. The necessary information can be found, for example, in column 16 of the goods declaration.

As you can see, when selling foreign goods, the importer himself can fill out an invoice based on the customs declaration. But this primary source is not available to the reseller. He can only operate on the invoice data received from the supplier. Which, by the way, may not be an importer.

Therefore, in ch. 21 of the Tax Code of the Russian Federation directly states that the seller of foreign goods is responsible only for the compliance of the data that he reflects in outgoing invoices with the information contained in incoming invoices and shipping documents received from the supplier x clause 5 art. 169 Tax Code of the Russian Federation. That is, the only task of a reseller of imported goods is not to make a mistake when “controlling” information from the incoming supplier invoice.

Moreover, although the declaration number and the country of origin of goods are mandatory details of the invoice, errors in columns 10-11 of the incoming invoice (as well as the lack of information in them) should not be an obstacle to the deduction of the VAT amount presented by the supplier. After all, these shortcomings do not prevent tax authorities from identifying clause 2 art. 169 Tax Code of the Russian Federation:

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

CONCLUSION

In order to apply a VAT deduction, the reseller of imported goods is not at all obliged to require copies of import customs declarations from suppliers and to compare the information specified in them with the data of the supplier’s incoming invoice.

Testing with passion

But theory sometimes diverges from practice. Let's see what claims the tax authorities made regarding filling out columns 10-11 of the invoice:

• absence of country of origin and customs declaration number Resolution 19 of the AAS dated October 1, 2015 No. A14-16812/2014; FAS PO dated 04/01/2014 No. A72-12341/2012;
• reflection of the declaration number according to which goods were imported into Russia in a volume less than indicated in the invoice itself Resolution of the AS MO dated October 6, 2015 No. F05-13279/2015;
• reflection of the number of the customs declaration, according to which goods other than those indicated in the invoice were imported into our country;
• The customs declaration number consists of more than 21 digits, since it contains an additional digit through a fraction, reflecting the number of the imported goods, although the Federal Tax Service recommends indicating the customs declaration number in exactly this way. Resolution 11 AAS dated 06/08/2016 No. 11AP-6052/2016.

If the tax office refuses a deduction solely on the basis that in the invoice for purchased imported goods columns 10-11 are not filled in, There are chances to challenge this decision.

Tax legislation is based on the presumption of good faith of the taxpayer. And the provision of properly executed invoices is the basis for receiving a VAT deduction, unless the inspectors prove that the information contained in them is incomplete, unreliable, contradictory clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of October 12, 2006 No. 53. And as we have already said, errors in columns 10-11 of the invoice do not interfere with the application of VAT deduction. Therefore, it is possible that the dispute will be settled before the trial, unless, of course, the fact of the transaction is in doubt, the supplier is bona fide, and the goods were actually imported. For example, from Belarus without completing a customs declaration.

As an argument, the courts also cite the explanations of the Constitutional Court that the taxpayer is not responsible for the actions of other organizations participating in the multi-stage process of paying and transferring taxes to the budget. And the concept of “bona fide taxpayers” cannot be interpreted as imposing additional responsibilities on organizations that are not provided for by law. Determination of the Constitutional Court dated October 16, 2003 No. 329-O; Resolution of the Federal Antimonopoly Service of North Kazakhstan Region dated 08/04/2014 No. A32-28683/2012. The Tax Code does not oblige the buyer to check the authenticity of the customs declaration number.

However, tax specialists more often consider one or another shortcomings in filling out columns 10-11 of the invoice in the context of receiving an unjustified tax benefit as a result of the application of VAT deduction. At the same time, the courts, when deciding on the legality of a deduction on an invoice with errors, are guided by the explanations of the Plenum of the Supreme Arbitration Court. Arbitrators not only take into account the formal presentation necessary documents. They evaluate the reality of financial and economic relations with the supplier, and the very possibility of conducting a transaction for the purchase and sale of imported goods, in particular from the point of view of the availability of the goods themselves, personnel, storage facilities, Vehicle. Also, VAT deduction can be recognized unjustified benefit if the tax authorities prove that the organization acted without due diligence and caution and should have known about violations of tax obligations by the counterparty (for example, due to interdependence or affiliation between the taxpayer and the counterparty) pp. 4-6, , 10 Resolution of the Plenum of the Supreme Arbitration Court dated 10/12/2006 No. 53.

If the supplier is unproblematic and the reality of the delivery of goods does not raise any doubts, then it is likely that the courts will consider the deduction legitimate, despite the shortcomings when filling out columns 10-11 of the invoice Resolution 8 AAS dated 02/09/2016 No. 08AP-13789/2015.

Sometimes the arbitrators supported the organizations, even if it turned out that the supplier, who indicated the fake customs declaration number in the invoice, was not at all the standard of reliability: he submitted zero VAT reports and did not present any documents during the counter-inspection. For example, the arbitrators of the North-Western District in such a situation decided that since the tax service does not refute the very fact of purchasing the goods, and the buyer cannot be blamed for the supplier’s errors in the invoice issued by him, the latter can accept VAT as a deduction from Resolution of the AS SZO dated 04/06/2016 No. Ф07-906/2016. But you shouldn’t get your hopes up, because this has also happened: having initially lost in the court of first and appellate instances, the tax authorities nevertheless convinced the arbitrators of the next instance that the validity of the tax benefit was not so obvious. And as a result, the decision in favor of the organization was canceled, and the case was sent for a new trial. Resolution of the AS MO dated June 14, 2016 No. F05-6146/2016; 9 AAS dated February 15, 2016 No. 09AP-59471/2015.

But not everything is so rosy. There are many decisions in which arbitrators take the side of the inspectors and recognize VAT deductions on invoices without customs declaration numbers or with erroneous numbers as unlawful. True, incorrectly executed invoices in such cases turn out to be just the tip of the iceberg. The main reason for the refusal to deduct is the revealed unreality of business operations and the creation of a formal document flow with the counterparty to obtain an unjustified tax benefit - VAT deduction a see, for example, Resolution of the Autonomous Region of the Moscow Region dated 06.06.2016 No. F05-7118/2016; AS VVO dated February 19, 2016 No. Ф01-6045/2015; AS UO dated August 26, 2014 No. F09-4869/14. And most often, tax authorities make claims against exporters who sell imported goods purchased in Russia abroad and claim VAT refunds on invoices with unreliable (missing) information in columns 10-11 see, for example, Resolutions of the AS SZO dated 03/01/2016 No. F07-2449/2016, dated 02/19/2016 No. A52-655/2015. This is not surprising, since when refunding export VAT, inspectors check more carefully.

If the invoice for imported goods does not contain information in columns 10-11 (or “unformatted” data is indicated), biased verification is possible. Therefore, you can immediately contact the supplier with a request to clarify these points. Perhaps your supplier's written response will satisfy both you and the reviewers. And, at the very least, the very fact of sending a request will demonstrate the exercise of “due diligence” on your part.

Well, if the answer only strengthens your doubts about the integrity of the supplier, then take this as a reason to assess the scale of the potential unjustified tax benefit and think about a possible change of counterparty.

Acceptable variations in filling out columns 10-11 of the invoice

Obviously, the prospect of losing the deduction makes accountants quite wary of incoming invoices. But in some cases, concerns about “non-standard” information in columns 10, 10a and 11 are completely unfounded.

Not a specific country is indicated, but “EU” is written

When purchasing European-made goods, incoming invoices filled out in this way are common. The fact is that customs legislation allows recognition as the country of origin of a group of countries that have a customs union in clause 1 art. 58 TK TS. And if the markings applied to the goods or the documents provided do not indicate any specific country of origin of the goods, but the European Union, then in column 16 “Country of origin” of the customs declaration for goods the “EUROPEAN UNION” may be indicated. subp. 15 p. 15 Instructions, approved. Decision No. 257. IN All-Russian classifier countries of the world, the European Union, naturally, does not appear; a code is not provided for it. As the regulatory authorities explain, when indicating “EU”, or “European Union”, or “European Union” in column 10a of the invoice, in column 10, where the country code is reflected, you need to put a dash to Letters of the Ministry of Finance dated July 19, 2012 No. 03-07-09/68; Federal Tax Service dated 09/04/2012 No. ED-4-3/14705@.

The information in column 11 does not match the format of the customs declaration number

The customs declaration number consists of three elements (customs code, date and the actual serial number of the declaration). And when filling out an invoice, this number is supplemented with the serial number of the product. But perhaps you will come across an invoice, in column 11 of which the following number is indicated, for example: 10226010/ 220215 ABOUT 003344. This is not an error. The customs simply released the goods you purchased before filing a customs declaration on the basis of the obligation for the declarant to submit a customs declaration and provide the necessary documents and information clause 1 art. 197 TK TS. And it is the number of this obligation (and not the number of the customs declaration) that is indicated in the invoice. The Ministry of Finance considers this possible Letter of the Ministry of Finance dated February 11, 2015 No. 03-07-09/5810.

Product serial number not specified

Financiers consider filling out column 11 of the invoice in this way as indicating incomplete information about the customs declaration number. But at the same time, they explain that the absence of the serial number of the goods from column 32 of the main or additional sheet of the customs declaration or from the list of goods (if it was used instead of additional sheets) cannot be a basis for refusal to deduct VAT Letter of the Ministry of Finance dated 02/18/2011 No. 03-07-09/06.

Valid reasons for not filling out columns 10-11 of the invoice

When purchasing imported goods, in addition to “non-standard” completed incoming invoices, you also come across those in which there are generally dashes in columns 10, 10a and 11. But this does not mean at all that you need to prepare to defend VAT deductions in court or say goodbye to them. Ask the supplier about the reasons for filling out the invoice this way. It is possible that they will turn out to be quite respectful.

REASON 1. The goods were imported from the EAEU countries.

A customs declaration is not issued for goods imported from Belarus, Kazakhstan, Armenia and Kyrgyzstan. Therefore, as the Ministry of Finance explains, during the subsequent sale of such imported goods, a dash should be entered in columns 10, 10a and 11 of the invoice and see, for example, Letters of the Ministry of Finance dated July 25, 2012 No. 03-07-13/01-43, dated October 17, 2011 No. 03-07-13/01-41. But at the same time, indicating in column 10a of the invoice, say, the words “Republic of Belarus”, “Republic of Kazakhstan”, “Customs Union” will not interfere with applying a deduction. After all, this will simply be additional information, the inclusion of which in invoices is not prohibited.

Note that all this applies to goods originating from:

• from Belarus, Kazakhstan, Armenia or Kyrgyzstan;
• from other countries, but released for free circulation in the territory of the EAEU countries clause 1 of the CCC Decision dated 08/17/2010 No. 335; Letter of the Ministry of Finance dated September 12, 2012 No. 03-07-14/88.

REASON 2: Your supplier purchased goods in Russia from a seller who does not issue invoices.

As we have already said, the supplier of foreign goods is only responsible for correctly transferring the data from the seller's incoming invoice to its outgoing invoice. Therefore, your supplier simply will not have information about the customs declaration number and the country of origin of the goods if he bought them from a special regime agent who does not issue invoices. In this case, according to the financial department, in columns 10 and 11 of the invoice, the supplier should put a blank Letter of the Ministry of Finance dated August 20, 2015 No. 03-07-08/48092. So there is no need to request a customs declaration number from the supplier of imported goods.

REASON 3. The purchased goods have “changed” their country of origin.

Foreign goods sufficiently processed in our country will be considered Russian and clause 1 art. 58 TK TS. In the general case, the sufficiency of processing is indicated by a change in the EAEU HS code at the level of any of the first four digits in clause 3 art. 58 TK TS; clause 4 of the Rules, approved. Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 “On uniform rules for determining the country of origin of goods” clause 5 of the Rules, approved. Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 “On uniform rules for determining the country of origin of goods”. This is for example:

• mixing of goods (components), which does not lead to a significant difference in the resulting product from the original components;
• simple assembly and disassembly operations;
• bottling, packaging into cans, bottles, bags, boxes, boxes and other simple packaging operations;
• sorting, classification, selection, selection (including compiling sets of products);
• division of goods into components, which does not lead to a significant difference between the resulting components and the original product.

That is, not every set or set of goods formed in our country from several goods imported to Russia from other countries will have Russian origin.

REASON 4. It is impossible to establish for certain under which declaration the sold goods were imported.

This reason, perhaps, can only be called conditionally respectful.

Yes, the Ministry of Finance did explain that it is acceptable not to fill out columns 10, 10a and 11 of the invoice, for example, when, after mixing and packaging seeds imported into our country from different countries, it is impossible to determine their country of origin and customs declaration numbers Letter of the Ministry of Finance dated 02/05/2015 No. 03-07-09/4572.

However, in other similar situations, financiers recommend doing things differently. For example, when one invoice is issued for the sale of imported goods imported under different customs declarations (both from one country and from several countries), the Ministry of Finance proposes to indicate the numbers of all such customs declarations in columns 11, 10 and 10a of the invoice, as well as codes and names of all countries of origin of goods in Letter of the Ministry of Finance dated April 23, 2015 No. 03-07-08/23285.

In the last days of the spring session of 2016, legislators adopted amendments that give everyone the opportunity to receive free information from customs about the fact of import specific product according to a specific customs declaration. To do this, you will need to send a request to customs in paper form or via the Internet indicating the registration number of the customs declaration, the country of origin of the goods, their quantity and the number of the declared goods. A response to a paper request should be received in no more than 10 days, and customs will respond to Internet requests on the next business day. Part 5-7 Art. 100 of the Law of November 27, 2010 No. 311-FZ. It remains to wait until the form for applying to customs is approved, and the technology for submitting information via the Internet is determined. Part 9, 10 Art. 100 of the Law of November 27, 2010 No. 311-FZ.

This will allow resellers of imported goods to exercise due “care and diligence” if necessary. But let us emphasize once again that the obligation to verify the accuracy of customs declaration numbers in invoices is not established by law.

The list of required invoice details is given in Art. 169 of the Tax Code of the Russian Federation. We will remind you about one of them, the customs declaration number, in our consultation.

What is a customs declaration in an invoice?

The invoice form was approved by Government Decree No. 1137 dated December 26, 2011 (clause 8 of Article 169 of the Tax Code of the Russian Federation).

From 10/01/2017, column 11 of the form is called “Registration number of the customs declaration” (Government Decree No. 981 dated 08/19/2017).

As the name suggests, this column indicates the registration number of the customs declaration. Sometimes this column is usually called the “customs declaration number” (cargo customs declaration) or simply “customs declaration”. After all, until January 1, 2011, the declaration for imported goods, which was issued at customs, was called a customs declaration. Only since 2011, the form of not a cargo customs declaration (CCD), but a declaration of goods (DT) has been used (Decision of the Customs Union Commission dated May 20, 2010 No. 257).

Column 11 of the invoice from 10/01/2017 contains the registration number of the DT for those goods in respect of which any of the conditions are met:

• or the country of origin of the goods is not the Russian Federation;
• or the goods were released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region.

Please note that the customs declaration number was indicated in the invoice even before October 1, 2017 for goods whose country of origin was not the Russian Federation. It’s just that earlier, in addition to the registration number of the goods declaration, through the “/” sign, it was also necessary to provide the serial number of the goods from column 32 of the main or additional sheet of the goods declaration, or from the list of goods, if when declaring a list of goods was used instead of additional sheets (

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