Customs declaration number in the invoice. The need for customs declaration in the invoice Check the customs declaration number in the invoice

Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated January 26, 2018 N 03-07-08/4259 On indicating in the invoice the country of origin and the customs declaration number when selling goods purchased on the territory of the Russian Federation, previously imported into the territory of the Russian Federation In connection with the Department of Tax and Customs Policy reports by letter on the issue of indicating in the invoice the country of origin and the customs declaration number when selling goods purchased on the territory of the Russian Federation that were previously imported into the territory of the Russian Federation. In accordance with subparagraphs 13 and 14 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), invoices must indicate the country of origin of goods and the customs declaration number for goods whose country of origin is not the territory of the Russian Federation.

How to enter information about the customs declaration into an invoice in 2017-2018?

As for the procedure for indicating the customs declaration number in the invoice, this issue is reflected in detail in such regulatory documents as:

1. Decree of the Government of the Russian Federation No. 1137.
2. Order of the Federal Customs Service of the Russian Federation N 15-12/19773.

According to the rules prescribed in Russian legislation, if the goods were not produced on the territory of the Russian Federation, then the customs declaration number must be indicated in the invoice issued by the seller (Letter of the Federal Tax Service No. AS-4-3/15798). In 2018, this attribute was included in the number of mandatory (dangerous) fields of the Federation Council.

There is a procedure for indicating the customs declaration number on the invoice in 2018. It consists of three numeric values ​​separated by a fraction sign (hence why they are often called the first, second, and third fractions).

CCD (customs declaration) in the invoice in 2018

Info

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<1. Причем не важно, кто продает товар — непосредственный импортер или последующий перепродавец.

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?<1 Подпункты 13, 14 п.
5 tbsp. 169 of the Tax Code of the Russian Federation.

Customs declaration number in the invoice for resale

This document must include (Federal Customs Order No. 1057): Firstly, the number of the cargo paper on the basis of which the goods were moved Secondly, the number of the declaration itself, which is subsequently transferred to the invoice. The number of goods in the consignment, their cost, as well as a list of additional papers attached to the declaration (invoice, specification, quality certificate, etc.). Specifics of the declaration The customs declaration consists of standard 4 sheets, among which TD1 is the main one, and TD2 is additional.

Customs declaration number on the invoice

Attention

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, or contradictory<13. А как мы уже сказали, ошибки в графах 10 — 11 счета-фактуры не мешают применению НДС-вычета.

The Ministry of Finance explained the features of reflecting the customs declaration number in the invoice

They are the ones who have to deal with all customs procedures and not only participate in the registration of the customs declaration, but also understand what costs may arise when importing goods, how to correctly take them into account, and when and where they will have to use information about the customs declaration in their activities. You can find out what expenses should be included in the costs of transporting goods from a customs warehouse to the place of storage in the material “How to account for the transportation of goods from a temporary storage warehouse?”.
Where and how to indicate the customs declaration number in the invoice The customs declaration number is a mandatory detail for the invoice (subclause 14, clause 5, article 169 of the Tax Code, subclause “l”, clause 2 of the rules contained in Appendix 1 to the Decree of the Government of the Russian Federation dated 12/26/2011 No. 1137), but is not always indicated, but only if there are grounds for this.

Advice 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 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.

Letter from the Federal Tax Service about unl invoice of the supplier 2018

;- reflection of the declaration number according to which goods were imported into Russia in a volume less than indicated in the invoice itself<10;- отражение номера таможенной декларации, по которой в нашу страну были ввезены не те товары, что указаны в счете-фактуре <11;- номер таможенной декларации состоит более чем из 21 цифры, поскольку содержит через дробь дополнительную цифру, отражающую номер ввезенного товара, хотя ФНС именно так и рекомендует указывать номер таможенной декларации <12.Если налоговая отказала в вычете исключительно на том основании, что в счете-фактуре на приобретенные импортные товары не заполнены графы 10 — 11, шансы оспорить это решение есть.(+) Налоговое законодательство исходит из презумпции добросовестности налогоплательщика.
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, warehouse space, and vehicles. Also, a VAT deduction may be recognized as an 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)<15.(+) Если поставщик непроблемный и реальность поставки товаров не вызывает никаких сомнений, то вероятно, что суды сочтут вычет правомерным, несмотря на недочеты при заполнении граф 10 — 11 счета-фактуры <16.

Note: But at the same time, do not forget that certain operations are expressly designated as not meeting the criteria for sufficient processing<34. Это, например:- смешивание товаров (компонентов), которое не приводит к существенному отличию полученной продукции от исходных составляющих;- простые сборочные операции и операции по разборке товара;- разлив, фасовка в банки, флаконы, мешки, ящики, коробки и другие простые операции по упаковке;- сортировка, классифицирование, отбор, подбор (в том числе составление наборов изделий);- разделение товаров на компоненты, которое не приводит к существенному отличию полученных компонентов от исходного товара.То есть российское происхождение будет далеко не у любого набора или комплекта товаров, сформированного в нашей стране из нескольких товаров, ввезенных в Россию из других государств.
Reason 4.
The necessary information can be found, for example, in column 16 of the goods declaration<6.Как видим, при продаже зарубежных товаров сам импортер может заполнить счет-фактуру на основании таможенной декларации. Но для перепродавца этот первоисточник недоступен. Он может оперировать лишь данными счета-фактуры, полученного от поставщика. Который, кстати, может и не быть импортером.(+) Поэтому в гл. 21 НК РФ прямо прописано, что продавец иностранных товаров отвечает только за соответствие данных, которые он отражает в исходящих счетах-фактурах, сведениям, которые содержатся в полученных от поставщика входящих счетах-фактурах и товаросопроводительных документах <7.

Invoices are documents that are generated for the purpose of calculating VAT and receiving deductions for it.

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Since most often such operations take place in line with the movement of goods across state borders, the CCD (customs declaration) number is written in these payment papers issued by sellers to their buyers.

In 2019, general changes in tax and customs legislation did not ignore this issue.

General information

A cargo customs declaration or cargo customs declaration is a paper that is required for registration in the event that goods are moved across the border, regardless of whether we are talking about import or export.

The main information that is prescribed in the customs declaration is ():

• information about the goods transported and their price;
• data of the vehicle involved in the transportation of goods;
• information about the sender and recipient of the cargo.

The role and significance of the customs declaration when moving products across the border comes down to performing the following functions:

What you need to know

As mentioned earlier, the customs declaration is a document that allows you to declare the movement across the border of any cargo and vehicles that are the objects of foreign trade transactions of entrepreneurs and organizations.

A customs declaration will be required in the following cases:

If in the above cases the declaration is not drawn up and executed properly, then the movement of goods across the border is regarded as an illegal event.

Information from the customs declaration is subsequently transferred to the information displayed by the seller (including the type of goods, their total cost). Based on them, the tax rate, its amount and corresponding deductions are determined.

The customs declaration also specifies the number of goods in the consignment, their cost, as well as a list of additional papers attached to the declaration (quality certificate, etc.).

Specifics of the declaration

The customs declaration consists of standard 4 sheets, of which TD1 is the main one, and TD2 is additional.

The procedure for filling them out is as follows (Federal Customs Service Order No. 1057):

If one product is moved across the border, from one consignor, in a single batch, at one time, then only the main sheet of the customs declaration is filled out for it.

If we are talking about the transportation of several consignments of goods, from different ones, at different times, then one sheet is filled out for each individual type.

The customs declaration is usually presented not only in paper, but also in electronic form. In this case, the document should not contain blots or errors.

Along with the declaration, the following accompanying papers are submitted to the customs department:

• a document confirming the powers of the declarant;
• papers establishing the customs value of the goods and certifying the vehicle;
• certificates confirming the payment of customs duties.

It is worth noting that the electronic customs declaration is provided on disk along with the general package of papers.

After issuance, the customs declaration is registered in a special journal, which becomes the final basis for the legal crossing of the border by cargo. The actual number of the declaration must match its number in the registration journal.

Normative base

The basis for using customs declarations as a document for verification and statistical accounting of the movement of goods across the border is the Customs Code of the Russian Federation.

In particular, you should pay special attention to such articles as:

The instructions for drawing up the customs declaration were approved. It describes all the intricacies of drawing up this important document.

As for the procedure for indicating the customs declaration number in the invoice, this issue is reflected in detail in such regulatory documents as:

1. Decree of the Government of the Russian Federation No. 1137.

Features of filling SF with gas turbine engine

According to the rules prescribed in Russian legislation, if the goods were not produced on the territory of the Russian Federation, then the customs declaration number () must be indicated in the invoice issued by the seller.

In 2019, this attribute was included in the mandatory (dangerous) fields of the Federation Council. There is a procedure for indicating the customs declaration number on the invoice in 2019.

It consists of three numeric values ​​separated by a fraction sign (hence why they are often called the first, second, and third fractions). They reflect:

• FCS department number;
• date of document issue;
• directly its serial number according to the registration journal.

Basics of formation

It was already mentioned earlier that the customs declaration number is a mandatory detail of the invoice.

It is registered next to the country of origin of the goods and is relevant for products manufactured outside the customs territory of Russia ().

In general, this process can be represented as follows:

The numbers in the customs declaration and in the invoice must completely match. Otherwise, the tax authorities will refuse the buyer according to the new rules of 2019 (the customs declaration number is included in the list of 10 new dangerous details of the Federation Council).

Previously, such an oversight was not considered an error, since the Federal Tax Service could identify the payer based on other parameters of the document.

However, in conditions of active interdepartmental interaction, this field has become one of the key details of the Federation Council.

Customs declaration number on the invoice

The specifics of presenting the customs declaration number and its subsequent transfer to the invoice were determined by a joint decision of the Federal Customs Service, the Federal Tax Service and the Ministry of Finance of Russia.

These three departments are closely related to the issue of control over the movement of goods into the Russian Federation from abroad and the collection of VAT from participants in such transactions.

Nowadays we can talk about the following rules for displaying the customs declaration number on an invoice:

If we touch on the issue of forming a customs declaration number, then, as mentioned earlier, it should include three numerical values ​​separated by a fractional line, namely:

The customs declaration number is indicated on all pages of this document, filled out for individual categories of goods.

Sample filling (example)

The standard form of an invoice was approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914 (as amended on February 16, 2004 N 84).
In accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation, taxpayers selling goods whose country of origin is not the Russian Federation must indicate in the invoice the country of origin of the goods and the number of the cargo customs declaration (CCD).
For further resale of goods, the data on the customs declaration available in the initial invoice issued by the importer seller are indicated in the invoices by the persons reselling these goods.
According to paragraph 5 of Art. 169 of the Tax Code of the Russian Federation, a taxpayer selling imported goods is responsible only for the compliance of this information in the invoices presented to him with the information contained in the invoices he received and the shipping documents received from the supplier.
Thus, an organization that resells imported goods without indicating a customs declaration number is not liable if the supplier of the goods does not indicate the customs declaration number in the invoice and shipping documents received by the organization.
If the shipping documents received from the supplier of the goods contain information about the customs declaration number, then this customs declaration number must be indicated in the invoice issued to the buyer.
The organization should also keep in mind that, in accordance with paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, an invoice drawn up in violation of the procedure established by paragraph 5 of this article cannot be the basis for accepting the amount of VAT presented to the buyer by the seller for deduction. Therefore, the organization has the right to require the supplier of the goods to issue an invoice in accordance with the requirements of tax legislation.
If for some reason the supplier of an imported product cannot indicate the customs declaration number in the invoice and shipping documents, the organization must be prepared for a dispute with the tax authorities on the issue of accepting the amount of VAT on this product for deduction. In this case, everything will be decided by the court. Let us note that we know of positive court decisions on similar disputes (see Resolutions of the Federal Antimonopoly Service of the North-Western District dated September 27, 2004 N A56-8298/04, Moscow District dated November 3, 2004 N KA-A40/10060-04).
I.Gorshkova
Signed for seal
21.04.2005
"New accounting", 2005, N 5

If it is from the importer, then it is absolutely certain that the customs declaration number and the country of origin must be indicated. Otherwise, the question arises of how the goods were imported into Russia. If the goods are of Russian origin, then paragraphs 10 and 11 of the invoice are not filled out. Although it should be noted that if you indicate the country of origin Russia in this case, you will not make a mistake. This is quite acceptable. There are other nuances in this issue. For example, if an organization receives goods via international mail, then in what order should the line about the customs declaration number be filled out? It would be correct to put a dash, since there is no obligation to fill out the customs declaration.

Customs declaration number in the invoice for resale

At the same time, if, during the resale of property, for some reason they did not indicate the customs declaration number on the invoice, then this cannot become a basis for refusing the subsequent receipt by the importer of a VAT deduction, when other information available in the tax documentation allows the Federal Tax Service to establish data about the supplier , the buyer, find out the names of goods, their prices, VAT rates. Please note that DT numbers are not recorded in invoices for goods imported from the EAEU, simply because customs declarations in such legal relations are generally not drawn up. See details here. But how can an importer find the DT number if he decides to indicate it in tax documentation? How to record information about the customs declaration in the invoice? How to find out the customs declaration number and reflect it on the invoice? Declarations are drawn up in the form approved in Appendix 2 to the Decision of the Customs Union Commission dated May 20, 2010 No. 257.

Resale of imports: critical errors in the invoice

Their numbers are reflected in column A of the specified document. The reference number recorded in Column 7 of the DT should not be mistakenly taken as a customs declaration number. The fact is that in this column a code is recorded that reflects the specifics of declaring property according to a special classifier - it has nothing to do with the customs declaration number for tax documentation.

Attention

The DT number should be entered in column 11 of the table, which is included in the invoice form. ATTENTION! Since October 2017, a new invoice form has been in effect. Read about which fields have been updated and how to fill them out correctly in this article.

If the property was imported to Russia from the EAEU, then a dash is placed in column 11 of the document in question. Columns 10 and 10a do not need to be filled in.

Letter from the Federal Tax Service on the customs declaration invoice of the supplier 2018

If the name of the product does not indicate that it was not produced in our country, then, I think, there will be no problems with the tax authorities. If it is known for sure that the products are foreign and the amount is large, then of course it is better to force the supplier to redo the invoice. It is difficult to say who will be to blame. From experience I can assume that it depends on the mood of the inspectors.

For example, if there are many such invoices and the amount is large, they will definitely not be accepted. Yulia Mozgovaya, accountant at Intra CJSC Colleagues' opinion The seller is only responsible for ensuring that the figures in his invoice correspond to the information in the invoice that he himself received when purchasing the goods. This is not my personal opinion, there was a corresponding letter from the Department of Tax Administration for Moscow dated September 8, 2004, 11/24/58376.

Customs declaration in the invoice

When checking, the presence of correctly completed documents will make life easier for controllers and will confirm your right to deduction. Vyacheslav Leontyev, lawyer Expert opinion Vladimir Meshcheryakov, head of the expert board of the journal Practical Accounting, author of the book Annual Report 2005: When selling goods produced abroad, in The invoice must indicate the CCD numbers (Article 169 of the Tax Code). Otherwise, inspectors may refuse a VAT deduction. And if this entails incomplete payment of tax, the company will be fined 20 percent of the amount of unpaid tax (clause

1 tbsp. 122 NK). What do the tax authorities say? Experts believe that the absence of these items does not threaten buyers of goods. Controllers are unlikely to check your invoices against the importer's customs documents. But our readers advise our colleagues to try to get this data from the seller.

Add to favoritesSend by mail The customs declaration number in the invoice for the resale of goods imported into the territory of the Russian Federation is intended to facilitate the identification of the transaction by the Federal Tax Service when the importer issues a VAT deduction. Let's study in more detail how to find such a number as part of the declaration and how to correctly reflect it in the documentation. The customs declaration number is not indicated in the invoice: legal consequences How to find out the customs declaration number and reflect it on the invoice? Results The cargo customs declaration number is not indicated in the invoice: legal consequences. The Russian importer who has drawn up the cargo customs declaration (cargo customs declaration, officially - DT or declaration for goods) for the imported goods must, in the event of subsequent sale of the completed purchase, reflect the number of the corresponding DT in the invoice ( subp.

14 clause 5 art. 169 of the Tax Code of the Russian Federation).

Is it necessary to indicate the unl number on the invoice for resale?

Therefore, the invoice will be valid even without indicating this data. Yaroslav Kulibaba, General Director of the auditing firm LLC REAL-AUDIT Opinion of colleagues Send an official request to the supplier, asking to indicate the customs declaration number and the country of origin of the imported goods supplied to you. Tell your suppliers by phone that the trade inspectorate has come to you and is demanding certificates for the goods and customs declaration numbers on the basis of which the goods were imported. Turn on the fool. Say that they have threatened to send customs officers to you, and you will be forced to redirect them to suppliers. Let them move. Responsibility, of course, lies with the suppliers, but you may also have problems. Lidia Matveeva, accountant at JSC Tirla Opinion of colleagues As practice shows, tax inspectors require that the customs declaration be indicated in the invoice for all indicators. Advice: try to find out this information from your suppliers.

Is it necessary to indicate the customs declaration number on the invoice for resale?

Question: Please tell me: the other day I received an invoice from the supplier, and not a single item in it indicated the CCD (cargo customs declaration) number of the goods. I called to find out what was the matter, they said we don’t know anything, we don’t have a gas turbine declaration. Tell me, is it necessary to fill in the fields about the country of origin of the goods and the customs declaration number in the invoice? Maybe we can do without them? And if not, what to do with a supplier who does not want to provide this data? And another question: will our company be responsible for the fact that this information is not on the invoice? Will the document be declared invalid? Lyudmila Lapina, chief accountant of OJSC Mirona Answer: Opinion of colleagues The country of origin and the customs declaration number are not indicated when the product is made in Russia. Once the supplier puts a dash, it means that he takes responsibility for the absence of this information.

Is it necessary to indicate the customs declaration number on the invoice for resale 2017

When selling goods whose country of origin is not the Russian Federation, columns 10, 10a, 11 must be filled in invoices issued to customers. They indicate (clauses 13, 14, clause 5, article 169 of the Tax Code of the Russian Federation, clauses “k ", "l" clause 2 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137):

• digital code of the country of origin of the goods;
• short name of the country of origin of the goods;
• Number of customs declaration.

The norms of Chapter 21 of the Tax Code of the Russian Federation and the Rules for filling out an invoice do not provide for any exceptions in relation to cases when imported goods are supplied by a Russian counterparty.
I wonder what requirements the inspectors have in this case?34 If the customs declaration number and the country of origin of the goods are not indicated in the invoice, the responsibility lies entirely with the taxpayer. Deal with your suppliers, but we advise you not to deal with such sellers again. You may also have problems with deductions.35 All items on the invoice must be completed. These are the requirements of Article 169 of the Tax Code. If there is no cargo customs declaration number for an imported product purchased on the domestic market, this is suggestive. In this case, the invoice will be invalid. Naturally, VAT on it will not be deducted. From the editor So, what can we advise Lyudmila? The opinions of colleagues and regulatory authorities were divided.
Unfortunately, from Lyudmila’s question it is not very clear from whom the company purchased the goods.

Question

The seller-importer issued an invoice to the buyer, a resident of the Russian Federation, without indicating the customs declaration number. What risks regarding VAT do both parties bear in this case?

Answer

Risks may arise only for the buyer when receiving a deduction.

In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation states that a taxpayer selling imported goods is responsible only for ensuring that the data indicated in the invoice corresponds to the information contained in the invoices and shipping documents received from suppliers.

Thus, a Russian supplier selling imported goods on the domestic market fills out an invoice based on the data available to him received from the importer (another Russian supplier when reselling imported goods in the Russian Federation). If there is no customs declaration number among the information, he issues an invoice without indicating this number.

The buyer of imported goods from Russian suppliers, in turn, receiving from the seller an invoice without customs declaration numbers, has the right to deduct VAT. The absence of a customs declaration number in this case does not in any way prevent the tax authorities from identifying the remaining details of the invoice.

The official authorities agree with the presented conclusion (Letters of the Federal Tax Service of Russia dated 08/30/2013 N AS-4-3/15798, Ministry of Finance of Russia dated 02/18/2011 N 03-07-09/06). Nevertheless, local disagreements on this issue still occur.

This opinion is also confirmed by arbitration practice (Resolution of the Federal Antimonopoly Service of the North-Western District dated March 26, 2013 N A56-34881/2012).

Thus, in this situation, we can draw the following conclusion: if an organization purchased imported goods from Russian suppliers and received from them an invoice without customs declaration numbers, it has the right to deduct “input” tax. After all, the absence of a customs declaration number does not in any way prevent tax authorities from identifying the remaining details of the invoice.

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