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Invalid gtd. Resale Import: Critical Invoice Errors

) Is a document established form, which must be drawn up when moving goods across the border of the Russian Federation (both when importing and exporting). It is filled in by the cargo carrier and contains information about the goods being moved. As a rule, the transported goods in most cases are directed to resale. Imported goods must be documented. A document such as an invoice must be properly drawn up for the purpose of getting VAT deductions without any problems. So, when issuing an invoice, the buyer must indicate the number customs declaration.

Consider the issues of reflection in invoices of the CCD number.

Regulatory regulation

Making an invoice

It is a document that is the basis for obtaining a VAT deduction issued to the buyer from the seller (Article 169 of the Tax Code of the Russian Federation).

Depending on the business transaction draw up one of three types of invoices:

for shipped goods
advance
corrective

The current invoice form is valid from October 1, 2017. One of the details entered in the new form in the issued invoice is the number of the customs declaration (TD), reflected in column 11.

Filling in column 11 in the invoice

For goods, the source of which is not the Russian Federation, essential element The invoice is the state where the goods are produced and the number of the customs declaration, which reflects the goods when crossing the border. Such information is reflected in relation to those goods that are not produced in Russia.

The TD number is indicated in column 11 of the invoice. The CCD number is the number registered official customs of the Russian Federation upon its acceptance, it is reflected in column 7 of the customs declaration and, through fractions, the number indicated in the order of goods from column 32 of the customs declaration, the main (or additional) sheet or from the list of goods attached to the declaration is recorded.

The TD number (for an invoice) is indicated in column A (first line) of the main or additional sheets (and not in column 7 of the CCD).

Important! An error in invoices, which does not prevent the determination of the parties involved in the transaction, goods (works, services, property rights) and their name, value, as well as the tax rate and its amount billed to the acquirer, for refusal to deduct the amounts be the basis.

The procedure for checking the CCD number

The number is now one of important elements invoice, which draws the attention of the Federal Tax Service. Therefore, it is important to obtain reliable information from the seller. In the fight against illegal import of goods from abroad, the state regulates the circulation of such goods.

The buyer is not obliged and cannot check the CCD number marked on the seller's invoice, and he is not responsible for those data, however, if the CCD is filled in incorrectly, he may be denied a deduction (although the right to deduction can be exercised through the court). Also, information can arise at any stage of the resale.

Only working with trusted suppliers and drawing up a contract, which stipulates the provision of reliable information, can secure the buyer. The main elements that a buyer can check are availability:

there are 21 characters in the customs declaration
rooms customs authority, which can be found on the official website of the FCS
calendar date

It will not be possible to check the legality of the import, which is reflected in the third group of figures. Therefore, it is important to carefully check the documents of new counterparties with whom an agreement for large amounts has been concluded.

In general, this number will not interfere with the deduction, but in order to avoid disputes with the Federal Tax Service, you should pay attention to this.

An example of registration of a GTE number

The buyer was provided with an invoice with the following number: 10011031/250619/1234567.

What can the buyer check?

Resale invoice

In case of independent transportation of goods across the border and their further sale, the organization is obliged to provide an invoice to the buyer.

Thus, to fill in column 11 in the invoice (TD number), one number from the first line of column A of the main (additional) sheets is indicated and the number of the goods is indicated through a fraction in the order indicated in column 32 of the customs declaration or from the attached list of goods.

Currently, due to the intensification of specialization in different types activities of countries, parts of one set can be produced in different countries Oh. If the organization is engaged in packaging, it may turn out that the elements of this kit are collected from different countries, therefore, when selling, the TD number is not reflected in the invoice.

An example of an invoice

When importing an imported product, before selling it, it is equipped with spare parts own production... Is this product considered manufactured on the territory of the Russian Federation and is there a need to indicate the CCD number and the country of import on the invoice?

This item will be considered a commodity Russian production, since the country of origin is the country where the goods were produced or processed (according to the criteria and procedure of the Customs Code), the commodity code also changes in accordance with the FED commodity nomenclature. Therefore, in the invoice, in columns 10 and 11, you need to put dashes.

Invoice error

As an official representative of a foreign company, the organization sells imported goods as issued under the obligation to submit TD, and column 11 of the invoice indicates the number of this obligation.

After customs clearance of the goods, when the TD number is known, there is no need to issue a corrective invoice to the buyer. Customs can release imported goods before filing a customs declaration (Article 197 of the Customs Code), when selling such goods, the seller does not yet have a TD number, therefore, the number of the obligation is indicated in column 11 of the invoice. This number is not erroneous and also enables the purchaser to deduct VAT.

An error occurred while assembling goods for further sale

When importing goods into the Russian Federation from different countries, the buyer assembles sets that are sold as one unit at a single price. At the same time, the kit includes goods from different countries.

In this case, the kit assembled on the territory of the Russian Federation from imported goods is sold as a unit at a certain price and the country of origin will be considered the Russian Federation, which means that in the invoices the seller's right not to reflect data on the countries of origin of the kit units and on the TD numbers. In the invoice, columns 10 and 11 are dashed.

Yes, this question is often asked by accountants of firms that are not participants in foreign economic activity. With a large nomenclature, bundles of invoices with numbers of cargo customs declarations come every day and sometimes it is too lazy to transfer them, and sometimes the accountant receives a direct instruction from the head not to produce the nomenclature and not to waste time on accounting for the customs declaration.

How risky is it to abandon the registration of CCD numbers if you are the second or tenth buyer-seller and are not an importer?

CCD number in incoming invoices

Option 1. If you are a VAT payer If your organization is on the general tax regime and is a VAT payer, then the question is very important for you. Irregularities in invoicing may result in the refusal to present the deduction. Clause 2 of Art. 169 of the Tax Code of the Russian Federation, p. 13.14 p. 5 art. 169 of the Tax Code of the Russian Federation and Appendix No. 1 to the Rules for keeping records of received and issued invoices of the Government of the Russian Federation No. 914 dated 02.12.2000 provide for the mandatory registration of these fields. The opinion of the tax authorities, expressed in the Letter of the Federal Tax Service of Russia dated July 18, 2006 No. 03-1-03 / 1334 @ and the Letter of the Office of the Federal Tax Service of Russia for Moscow dated July 4, 2007 No. 19-11 / 063168, is such that even an error in indicating the GTE number is a sufficient reason for refusing to deduct VAT on such an invoice. If you receive an invoice with a CCD number that is not indicated in it, then firstly, we look at which country is indicated. If the country is indicated as the Russian Federation or there is a dash, then, in principle, the accountant is not obliged to find out whether the goods are of Russian origin or whether the counterparty has confused something. Moreover, there is an extensive arbitration practice in favor of the taxpayer with this kind of "incoming" errors in invoices (Resolution of the Federal Antimonopoly Service of the Moscow District of 01/25/2011 N KA-A40 / 17504-10 in case N A40-19917 / 10-90- 18, FAS of the North-West District of December 21, 2010 in case No. A05-4026 / 2010, FAS of the Volga District of March 18, 2009 No. A12-14104 / 2008, FAS Central District dated 15.02.2011 No. A68-896 / 10 and others). If the country is not specified in the Russian Federation and there is no customs declaration number, then in order to accept VAT for deduction, such an invoice must be corrected or a copy of the incoming documents must be requested from your suppliers. This will be strong evidence of your good faith in court.

Minimum control over the CCD number

It will not be superfluous for any accountant to know at least a little about how the CCD number is formed in order to identify gross errors with one glance. The standard CCD number consists of 21 digits, divided by a slash into three elements (clause 42 of the Instruction, approved by Order of the Federal Customs Service of Russia dated 04.09.2007 N 1057): - 8 digits of the first element indicate the code of the customs authority (unit) that accepted the CCD; - 6 digits of the second element fix the date of acceptance of the CCD (day, month, two last digits of the year), therefore the CCD number 11120050/834455/0000001 will be clearly unreliable, since There is no date 83.44.55. - 7 digits of the third element are the ordinal number of the declaration. Keep in mind that in case of a clear violation in your organization of accounting for CCD numbers, you will most likely need to prove your right to a tax deduction in court. UTII and STS: If you receive goods with VAT, and you yourself are a UTII payer or are on a simplified tax system, then the question of completing the columns about the country of origin and the CCD number is not critical for you. But here, too, it is worth showing some caution in connection with the theoretical responsibility under Art. 16.21 of the Code of Administrative Offenses of the Russian Federation concerning operations with contraband goods.

CCD on outgoing invoices

Whether or not you fill out the Country of Origin and Customs Declaration Number fields on outgoing invoices is more a matter of your business culture. Although there is a theoretical possibility that you could be fined under Art. 16.21 of the Administrative Code of the Russian Federation, which provides for the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; on the legal entities- from one second to two times the value of goods and (or) Vehicle who were the subject administrative offense, with or without their confiscation, or confiscation of objects of an administrative offense. However, in practice, I have never encountered such cases. Of course, it is advisable for you to correctly fill in these columns in the invoices in order to retain the clientele. If your buyers have problems with the tax authorities due to your over-optimization of the business process, then the buyer will leave you. And of course, this only applies to those organizations that, in principle, issue an invoice to the buyer.

If you are on the general taxation system and do not want to have problems accepting incoming invoices, then keep a record of the CCD numbers. If you do not want your customers to run away from you due to improper execution of invoices, then keep records of the CCD numbers, even if you are not an importer. If you have UTII or STS, then I would give the GTE accounting to your personal discretion, taking into account the above information.

When the CCD number is not indicated on the invoice

Question:
Can you please tell me: the other day I received an invoice from a supplier, and it does not indicate the number of the CCD (cargo customs declaration) of the goods for a single item. I called to find out what was the matter, they said, they say, we do not know anything, we do not have a gas turbine engine. Tell me, is it obligatory to fill in the columns about the country of origin of the goods and the CCD number in the invoice? Maybe you 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? Is the document invalidated?

The need for a customs declaration in an invoice

Lyudmila Lapina, Chief Accountant Mirona OJSC

Answer:
Colleagues' opinion
The country of origin and the CCD number are not indicated when the goods are made in Russia. Since the supplier puts a dash, it means that he takes responsibility for the lack of this information. If the name of the product does not show that it is 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's hard 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 accept it.
Yulia Mozgovaya, accountant of Intra CJSC

Colleagues' opinion
The seller is only responsible for ensuring that the indicators on his invoice correspond to the information on the invoice that he himself received when purchasing the goods. This is not my personal opinion, there was a corresponding letter from the UMNS in Moscow on September 8, 2004, 24-11 / 58376. Therefore, the invoice will be valid even without this information.
Yaroslav Kulibaba, general manager audit firm LLC REAL-AUDIT

Colleagues' opinion
Send an official request to the supplier, with a request to indicate the CCD number and the country of origin of the imported goods delivered to you. Tell the suppliers by phone that the trade inspection has come to you, they require certificates for the goods and CCD numbers, on the basis of which the goods were delivered.
Turn on the fool. Tell them that they threatened to send customs officers to you, and you will have to redirect them to suppliers. Let them move. The responsibility, of course, lies with the suppliers, but you may also have problems.
Lidia Matveeva, accountant of Tirla CJSC

Colleagues' opinion
As practice shows, tax inspectors require that a CCD be indicated on the invoice for all indicators. Tip: Try to get this information from your suppliers. When checking, the presence of correctly completed documents will simplify life, the controllers will confirm your right to deduction.
Vyacheslav Leontiev, attorney

Expert opinion
Vladimir Meshcheryakov, head of the expert board of the Pra-kticheskaya bukh-galteria journal, author of the book Annual report-2005:
When selling goods manufactured abroad, the invoice must contain the CCD numbers (Article 169 of the Tax Code). Otherwise, inspectors may refuse a VAT deduction. And if this entails an incomplete payment of tax, the company will be charged a fine of 20 percent of the amount of unpaid tax (clause 1 of article 122 of the Tax Code).

What they say in tax offices
Experts believe that the absence of these positions does not threaten the buyers of the goods. Inspectors are unlikely to reconcile your invoices with the importer's customs documents. But our readers advise colleagues to try to get this data from the seller. I wonder what the inspectors have in this case?
34
In case of failure to indicate the CCD number and country of origin of the goods in the invoice, the responsibility lies entirely with the taxpayer. Deal with your suppliers, but we advise you not to deal with such sellers anymore. You may also have problems with the deduction.
35
All items must be completed on the invoice. These are the requirements of Article 169 of the Tax Code. If imported goods purchased on the domestic market do not have a customs cargo declaration number, this is suggestive. In this case, the invoice will be invalid. Naturally, VAT on it will not be deducted.

From the editorial board
So, what advice can we give 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. If from the importer, then it is absolutely certain that the CCD number and country of origin must be indicated. Otherwise, the question arises of how the goods were brought into the territory of Russia. If the product has Russian origin, then paragraphs 10 and 11 of the invoice are not filled. Although it should be noted that by indicating in this case the country of origin Russia, you will not make a mistake. This is perfectly acceptable.
There are other nuances in this issue. For example, if an organization receives goods through an international mailing, then in what order should the line on the CCD number be filled in? It would be correct to put a dash, since there is no obligation to fill out the CCD.

Moscow accountant; 07.12.05

OTHER NEWS TODAY

Customs declaration number on the invoice

Explanation of the GTD number in the invoice

In the ninth section in gr. 3а "Registration number of the customs declaration" in the sales book should reflect the CCD number obtained during the shipment of goods from the Kaliningrad region to other regions of the country. Information from this column is transferred to page 035 R. 9. Data in the books of purchases and sales are copied from the FSC. In 2017, the condition of mandatory registration of the CCD numbering in the SCF remains. They relate to goods that entered the country through customs offices RF. How to fill in the registration number of the customs declaration is described above. This requirement is fair, since it is due to the need to closely monitor issues regarding VAT accruals and the provision of tax deductions to organizations subsequently.

Online magazine for an accountant

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

1 What is it - GTE (decryption)

1.1 When it is necessary to enter the CCD number on the invoice

1.1.1 When invoices are issued without a CCD number
1.1.2 CCD number in the invoice from 01.10.2017 - what has changed
1.1.3 Questions and Answers

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

Registration number of the customs declaration

DT assigned according to the DT registration log by the customs authority that registered the DT. From the clarifications of the Federal Tax Service of Russia given in the letter of 30.08.2013 N AS-4-3 / 1579, it follows that the DT number is the DT registration number assigned by the customs official Russian Federation upon its acceptance, indicating through the fraction sign "/" the serial number of the goods from column 32 of the main or additional sheet of the declaration for goods or from the list of goods, if the list of goods was used instead of additional sheets when declaring. That is, column 11 of the invoice reflects the registration number of the customs declaration, consisting of three blocks of numbers, separated by a fraction (code of the customs authority, date of registration of diesel fuel, serial number of diesel fuel), to which a fourth block is added containing information about the serial number of the goods. 1-03 / 1334 @, with reference to p.

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

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

See also Question: An organization is importing a product.

Short number of the customs declaration in the invoice

In the invoice issued for the sale of imported goods, the seller must indicate their country of origin and the number of the customs declaration, according to which they were imported into Russia (Subparagraphs 13, 14, paragraph 5 of Art. 169 of the Tax Code of the Russian Federation). The buyer enters this number in the purchase book (Subparagraph "p" of p.

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

Attention

For this, line 150 is provided in section 8 of the VAT declaration and in Appendix 1 to this section (Clauses 45.4, 46.5 of the Procedure for filling out a VAT declaration, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / 558 @ (hereinafter - Order N ММВ-7-3 / 558 @)).

Previously, if several numbers of customs declarations were indicated on the invoice, then all these numbers had to be indicated separated by semicolons in one line.

How and when to fill in the vehicle number on the invoice

And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from the group is transferred.

CCD number on resale invoice

"A" DT. If the registration number of the customs declaration has an incorrect value What to do if the entered number is filled in with errors or inaccuracies? VAT taxpayers are concerned about this issue, first of all, because of the legality of subsequent deductions.

If correct, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the unworked procedure for filling out information according to the new rules.

Customs declaration number: filling feature

For storage at customs in the archive;
For the purpose of filing customs statistics in a folder;
Transfer to the person declaring the cargo;
For the purpose of escorting transport.

Any customs declaration for the cargo can be generated by anyone in a convenient way, but no errors or fixes.
Important: CCD forms are applied on the basis of the requirements of the Customs Code of the Russian Federation, the procedure for affixing the number in the invoice is dictated by the Decree of the Government of the Russian Federation No. 1137 and the Order of the Federal Customs Service of the Russian Federation. When it is necessary to enter the CCD number in the invoice According to the legislation, the CCD number is mandatory to be indicated on the invoice for the goods, but this is not always indicated, but only if there are grounds.

Registration number of the customs declaration where to get

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

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

From 01.10.2017, these columns are called "Registration number of the customs declaration", and before the amendments were called "Number of the customs declaration".
It is clear that when accepting the VAT declaration, each individual number of the customs declaration was not checked in any way. But starting with the report for the 1st quarter of 2017, a separate line 150 is provided for each number of the customs declaration.

Moreover, in it you can specify a number not shorter than 23 characters and not longer than 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order No. ММВ-7-3 / 558 @). This limitation is justified by the format of the registration number of the customs declaration.

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

CCD number on resale invoiceof goods imported into the territory of the Russian Federation, is intended to facilitate the FTS identification of the transaction when the importer draws up a VAT deduction. Let's study in more detail how to find such a number in the declaration and how to correctly reflect it in the documentation.

The Russian importer who has drawn up a CCD (cargo customs declaration, officially - a DT or a declaration for goods) for the imported goods must, in the event of the subsequent sale of the perfect purchase, reflect the number of the corresponding DT in the invoice (subparagraph 14, clause 5 of article 169 of the Tax Code of the Russian Federation) ...

At the same time, if, for some reason, when the property was resold, the CCD number was not indicated in the invoice, then this cannot become a reason for refusing to subsequently receive a VAT deduction by the importer, when other information available in the tax documentation allows the Federal Tax Service to establish information about the supplier. , the buyer, find out the names of goods, their price, VAT rates.

Note that DT numbers are not recorded in invoices for goods imported from the EAEU, simply because CCDs in such legal relations, in the general case, are not drawn up.

But how can an importer find the DT number if he has decided to indicate it in the tax documentation? How to record information about the customs declaration in the invoice?

How to find out the CCD number and reflect it on the invoice?

Declarations are drawn up in the form approved in Appendix 2 to the Commission's Decision Customs Union from 20.05.2010 No. 257. Their numbers are reflected in column A of the specified document.

Should not be mistaken for a GTE number reference number, recorded in column 7 DT. The fact is that this column contains a code that reflects the specifics of declaring property according to a special classifier - it has nothing to do with the GTE number for tax documentation. The DT number should be entered in column 11 of the table, which is included in the invoice form.

ATTENTION!Since October 2017 it is valid new form invoices.

Read about which columns have been updated and how to fill them in correctly in this article.

If the property is imported to Russia from the EAEU, then a dash is put in column 11 of the document in question. Columns 10 and 10a can be left blank.

Outcomes

It is desirable to record the CCD number in the invoice, but not necessarily, provided that the other information reflected in the document makes it possible to establish information about the supplier, buyer and product. The DT number can be found in column A of the customs declaration. Subsequently, it is recorded in column 11 of the invoice.

You can find out more about the peculiarities of using tax documentation when importing goods and services from abroad in the articles:

Question

The seller-importer issued an invoice to the buyer-resident of the Russian Federation without specifying the CCD number. What are the risks in terms of VAT borne by both parties in this case?

Answer

Risks can only arise for the buyer upon receipt of the deduction.

In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation states that a taxpayer who sells imported goods is only responsible for ensuring that the data specified in the invoice correspond 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 he has received from the importer (another Russian supplier when reselling imported goods on the territory of the Russian Federation). If there is no CCD number among the information, he issues an invoice without indicating this number.

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

The authorities agree with the presented conclusion (Letters of the Federal Tax Service of Russia dated 30.08.2013 N AS-4-3 / 15798, the Ministry of Finance of Russia dated 18.02.2011 N 03-07-09 / 06). Nevertheless, on the ground, disagreements on this issue still occur.

Also, this opinion is confirmed by arbitration practice (Resolution of the FAS of the North-Western District of March 26, 2013 N A56-34881 / 2012).

Thus, in this situation, the following conclusion can be drawn: if an organization purchased imported goods from Russian suppliers and received an invoice from them without CCD numbers, it has the right to deduct the "input" tax. After all, the absence of a GTE number does not in any way prevent the tax authorities from identifying the rest of the invoice details.