The supplier delivers imported goods, the procedure for generating a customs declaration number when imported through the customs post of Belarus, read in the article.
Question: The supplier delivers imported goods and indicates the GTD number 06611/хххххх/хххххх in the invoice. When submitting a VAT return, the program swears at short number GTD. The supplier does not want to change documents.
Answer: Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/ [email protected] changes have been made to the VAT declaration form and data transfer format. So, line 150 in section 8 of the declaration has undergone a change. Previously, its length ranged from 1 to 1000 characters, and all GTD numbers were entered into this line separated by commas. After the changes, a separate line is allocated for each GTE number. In other words, the length of the GTD number is set from 23 to 27 characters. Those. the minimum allowable length consists of 3 groups of numbers:
8 characters - customs post number
6 characters - date
7 characters - serial number TD
2 characters - separator "/".
However, in practice it happens (as in your situation) that the number of the customs post is less - 5 characters. How to reflect the CCD number in such a situation, neither the Ministry of Finance nor the Federal Tax Service has yet explained.
In practice, some try to solve the problem by adding 3 digits "0" in front of the GTD number. However, this may lead to refusal to accept the declaration.
At the moment, you can simply not indicate the number of the customs declaration in section 8 of the declaration, because no penalties are due for this and this cannot become a refusal for deduction. Since the conditions for the deduction:
- goods, works or services purchased for VATable transactions, including for resale;
- a correctly executed invoice (universal transfer document) has been received.
This is mentioned in the articles.
,
,
Tax Code of the Russian Federation.
Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/ [email protected]
On the introduction of amendments and additions to the annexes to the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]
Annex 12 [email protected]
1. In
paragraph 2 of section I "General information" and in
Table 4.1 in the line "Format version" replace the numbers "5.04" with the numbers "5.05".1
1.1. V
paragraph 3 of section II "Description of the exchange file", paragraphs 14, 15 shall be stated as follows:1
"The name of the file containing the XML schema of the exchange file must be of the following form:
NO_NDS.8.1.003.01.05.05_xx, where xx is the schema version number.
1.2. V
table 4.4 "Information on the line from the purchase book on transactions recorded for the past tax period (KnPokStr)": 1
- exclude the line:
In the line "Operation type code", the column "Additional information" shall be stated as follows: "Takes a value in accordance with
annex to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected]"On approval of the list of codes for the types of transactions indicated in the purchase book used for calculating value added tax, an additional sheet to it, the sales book used for calculating value added tax, an additional sheet to it, as well as codes for types of transactions for value added tax, necessary to maintain a register of received and issued invoices" (registered with the Ministry of Justice Russian Federation 04/20/2016, registration number 41876);
- after the line "Information about the intermediary (commission agent, agent, freight forwarder, developer)" add the following line:
From an article in the journal “Accounting. Taxes. Pravo”, No. 27, July 2015 (contained in the VIP version of the BSS “Glavbuh”)
Because of the number customs declaration you can not specify the VAT return
We purchase materials for construction from Russian dealers. Materials are imported and our suppliers import them from abroad. Suppliers' invoices contain the numbers of customs declarations on which they imported materials from abroad. In the VAT return, we declared deductions, but in
section 8 did not record the numbers of customs declarations. Do we need to submit a clarification? .. "
- From a letter from the chief accountant Olga Chudinova, Moscow
Olga, we believe that it is not necessary to correct the declaration. The number of the customs declaration is a mandatory requisite of the invoice only when selling imported goods. When registering an invoice, the number of the customs declaration must be recorded in
column 13 of the purchase book (
sub. "r" p. 6 of Appendix 4 to
Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). And transfer the information from the book to
From 10/01/2017, amendments to Government Decree No. 1137 dated 12/26/2011 come into force, which approves the forms and rules for filling out documents used in VAT calculations. Now, in particular, in the invoice, the book of purchases, sales and additional lists for them, you must 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 changes were made to the forms of documents for VAT, the number of the customs declaration (it is also a declaration for goods or DT) was indicated:
- in 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 customs declaration”, and before the amendments they were called “Customs declaration number”.
And what is the difference between the registration number of the customs declaration and the previously reflected number of the customs declaration? And, in fact, where to get the registration number of the customs declaration?
Registration number of the customs declaration: example
The registration number of the customs declaration 2017 can be found in the first line of column A of the main and additional sheets of the declaration. It has the following format:
Element 1 - the code of the customs authority that registered the DT, in accordance with the classifiers of the customs authorities used in the member states of the Customs Union. So, for example, the code of the Moscow customs is 10129000, and the code of the Nakhodka customs is 10714000.
Element 2 - date of registration of DT (day, month, last two digits of the year).
Element 3 is the DT serial number assigned according to the DT registration log by the customs authority that registered the DT.
All elements of the registration number are indicated through the separator sign "/" without spaces.
This means that for the registration number of the customs declaration assigned by the Customs Post Vostochny Sea Port of Nakhodka Customs, the sample may look like this:
10714040/140917/0090376Until 10/01/2017, in addition to the registration number of the customs declaration, in the columns "Customs declaration number" in the invoice and the purchase book, it was necessary to indicate through the sign "/" also the serial number of the goods from column 32 of the main or additional sheet of the DT or from the list of goods, if when declaring, instead of additional sheets, a list of goods was used (Letter of the Federal Tax Service of August 30, 2013 No. AC-4-3 / 15798, clause 1 of Order of the State Customs Committee No. 543, Tax Ministry No. BG-3-11 / 240 of June 23, 2000).
DT registration number in updated VAT forms
In addition to renaming the column “Customs Declaration Number” to “Customs Declaration Registration Number” in the invoice and purchase book, Government Decree No. 981 dated August 19, 2017 made another change related to the registration number of the declaration for goods (or as it is sometimes called in the old fashioned way). "registration number of the cargo customs declaration").
So, the forms of the sales book and an additional sheet to it are supplemented with column 3a "Registration number of the customs declaration". This indicates the registration number of the customs declaration issued upon the release of goods 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.
The cargo customs declaration (CCD) is a document that is obligatory for registration when importing (exporting) goods through the customs border of the Russian Federation. In the case when an invoice is issued for an imported product, the data on the customs declaration must be entered in this document. In our article, we will answer the main questions regarding the design of a customs declaration and entering data on the declaration into the invoice.
What is a GTD (ready customs declaration)
If your organization imports imported goods, or you, as an entrepreneur, sell products for export, then the customs declaration is one of the main documents that you will have to draw up. The customs declaration confirms the legality of your shipment. If the customs declaration is not issued by you, then the goods crossing the border of the Russian Federation will be recognized as contraband.
The document is compiled in prescribed form– on forms DT1n DT2n. The first form is used to enter basic data about the product, sender and recipient, the second - to reflect other additional information(packages on products, accompanying documents, payments).
If you are accepting an imported product from abroad, then make sure that the following basic information is included in the declaration:
- full information about the sender: organization, legal address (for example, Mercedes-Benz, 76751, Werth, Germany);
- information about you as a recipient (LLC "Standard", 412741 Tula, Lenina St., 14, building 5);
- if the goods are sent through an intermediary, then the data on it must also be reflected in the declaration;
- a detailed description of the goods (type, name, model, serial number, information about the manufacturer);
- the value of the goods, the amount of customs payments;
- payment procedure (currency, information on payments, amounts of funds paid);
- place of loading and delivery of goods (country, locality, the address);
- vehicle that imports goods (make, model of car, license plates).
Data on the product, country of origin, country of origin and recipient should be reflected not only in text format, but also in the form of special codes.
The form is filled out in Russian. Preferably when the form is completed in in electronic format and then printed and certified. If you fill out the form by hand and enter the data illegibly, they may not be accepted for clearance at customs. It should also be noted that errors, blots, corrections should not be made in the document - such a declaration is invalidated. If the data in the document is entered incorrectly, then it is better to rewrite the declaration. If this is not possible, make the necessary corrections in the document, and then certify the CCD with the declarant.
The legislation establishes the deadlines within which a customs declaration must be issued - no more than 14 days from the date of import / export of goods.
When the GTD number is included in the invoice
If you issue an invoice for the shipment of imported goods, then the customs declaration number must be entered in the document for issuance to the buyer. Together with the declaration number on the invoice, the country of origin of the goods must be indicated. These data can also be taken from the GTD.
In order to understand whether it is necessary to enter data on the customs declaration in the invoice, it is necessary to determine whether the goods are recognized as domestic or imported.
Option 1. Import of finished products
If you have imported finished products into the territory of the Russian Federation, the country of origin of which is a foreign state, then such goods are imported. When selling goods and issuing an invoice to the buyer, be sure to indicate the number of the customs declaration in the document.
Example #1.
JSC "Skif" purchased a batch of German-made trailers from the German company "Stoll", which is confirmed by the data of the customs declaration. Part of the Skif party was sold on the territory of the Russian Federation by the Master company. When issuing the invoice, Skif indicated the number and date of the customs declaration in it.
Option 2. Processing of imported raw materials
Common are cases where Russian companies purchase imported raw materials for further processing and manufacturing finished products. Is it necessary to include data on imported raw materials in the invoice when selling goods? It all depends on whether the new product is different from the imported raw material. If, as a result of processing, you received in principle New Product, then this must be confirmed by the appropriate classifier. According to the Commodity Nomenclature for Foreign Economic Activity, the first four characters of the manufactured goods must differ from those of imported raw materials. If, according to this criterion, the manufactured products differ from the imported goods (raw materials), then such products are considered domestic (country of origin - the Russian Federation), therefore, it is not necessary to enter the CCD data on the invoice.
Example #2.
In April 2016, Molot LLC imported fabric and sewing accessories (buttons, zippers, etc.) from Poland. In August 2016, on the territory of its own sewing workshop, Molot produced 120 pieces of clothing (men's trousers) from imported fabric. According to the foreign economic activity classifier, trousers are recognized as a new product with a country of origin - the Russian Federation. A batch of trousers "Hammer" sold to the store " New style”, when issuing the invoice of the GTD, it was not indicated in it.
Option 3. Imported goods (raw materials) purchased in the Russian Federation
Another important question, which interests many entrepreneurs - how to issue an invoice if imported raw materials were purchased in Russia for the production of goods. Similarly to the case above, everything will overestimate whether the produced goods differ from the purchased raw materials. If the first four digits of the goods correspond to the data of imported raw materials, then the manufactured products are recognized as imported, and, therefore, the CCD must be entered in the invoice. According to the same rule, you should issue an invoice for imported goods purchased in Russia:
- if the product has been changed (understaffed, modified), as a result of which its code according to the classification of foreign economic activity has changed, then it is recognized as domestic, which means that the GDT does not need to be paid into the account;
- if the imported goods were purchased in the Russian Federation and resold without changes, then when issuing an invoice, the buyer must enter the details of the Russian supplier's invoices into it.
Example #3.
In March 2016 Sokol JSC imported a batch of women's shoes from Italy. In April 2016, a batch of shoes was sold by Novus JSC on the basis of invoice No. 12/74. In August, Novus sold goods to the Bagheera chain of stores. When the goods were shipped, Novus issued an invoice to Bagheera, in which he indicated data on the imported goods (invoice No. 12/74).
How to add GTE data to the invoice
So, you have established that the goods being sold are imported. In this case, the data on the customs declaration must be included in the invoice, which is issued to the buyer upon shipment. The procedure for reflecting information about a foreign product in an invoice is fixed in the Instructions of the Customs Union Commission and Government Decree No. 1137.
When issuing an invoice, enter the GTD number in column No. 11. Double-check the invoice number with the primary document (see the first line of the customs declaration, column A, main and additional sheet). Also, do not forget to indicate the country of origin of the goods in column 10 of the invoice. In the customs declaration, this information is reflected in column 16. We emphasize that columns 10 and 11 in the invoice are filled in only when it is established that not domestic, but imported goods are being sold.
Quite common among organizations and entrepreneurs is the sale of homogeneous imported goods imported into the territory of the Russian Federation in accordance with various customs declarations. What information should be indicated in column 11 of the invoice in this case? Upon the sale of the goods and the issuance of the buyer's invoice, indicate in the document the numbers of the customs declaration for each item of goods. In other words, the invoice must reflect the numbers of all customs declarations under which the goods being sold were imported.
When GTD is not indicated in the invoice
The law provides for a number of cases in which the organization selling imported products does not need to indicate the CCD number on the invoice. Detailed information on this is provided in the table below.
| GTD number in the invoice | Operation | Description |
| indicate | The goods were imported into the territory of the Russian Federation with the customs declaration | V general order imported goods are imported with the obligatory registration of a customs declaration. In this case, its number must be included in the invoice when selling goods on the territory of the Russian Federation. |
| indicate | Raw materials imported into the territory of the Russian Federation for the purpose of sale | If you purchased imported raw materials, then when selling it, indicate the customs declaration number in the invoice. In the case when the raw materials were processed, as a result of which a new product was produced (a new code according to the foreign economic activity classifier), then the customs declaration number does not need to be indicated on the invoice, since the manufactured products are considered domestic. |
| Do not specify | Goods purchased from a supplier who is not a VAT payer | In the case when the goods are imported by a non-payer of VAT, the seller has the right not to issue an invoice during its sale. Therefore, the GTD is not included in the invoice for lack of the latter. |
| Do not specify | Import of goods is not declared | In certain cases, the law allows not to issue a declaration when importing goods (the conditions are described in the Customs Code). If the goods are imported into the territory of the Russian Federation without a customs declaration, then its number does not need to be entered on the invoice |
Question - answer about the GTD number
Question: In November 2016 JSC "Pharaoh" imported into the territory of the Russian Federation a batch of upholstered furniture. In the same month, the furniture was sold in favor of Piramida LLC. When the furniture was shipped, Pharaoh issued an invoice to Pyramid, column 11 of which contains the customs declaration number 53874251. In December 2016, Pyramid plans to sell furniture from the chain of stores " New house". Does Piramida need to indicate the GTD number on the invoice when shipping furniture to Novy Dom?
Answer: Yes, in this case, Pyramida, when issuing an invoice to Novy Dom, must indicate the customs declaration number 53874251 in the document. This is due to the fact that the declaration number was indicated on the invoice received from the declarant of the imported goods (JSC Pharaoh).
Question: JSC "Segment" in April 2016 imported from Spain a batch of ceramic tiles. The goods were received at the post office, the customs declaration was not issued upon importation. In August 2016, Segment plans to implement network tiles construction stores"Master". How can Segment fill in column 11 of the invoice upon shipment?
Answer: Since the customs declaration was not issued, it is not necessary to indicate it in the invoice when shipping the goods to Segment. According to the legislation, the shipment of imported goods is permissible without registration of a customs declaration. In this case, all the necessary data about the goods are reflected in the documents for the postal item.
Question: JSC "Fabula" imports goods from Belarus. The import of goods into the territory of the Russian Federation was carried out without registration of a customs declaration. How can Fabula fill in column 11 of the invoice when selling goods on the territory of the Russian Federation?
Answer: According to the Customs Code, the movement of goods within the borders of the Customs Union of the CCD is not registered. Since Belarus is a member of the Customs Union, goods imported from this country are not declared. When issuing an invoice for the sale of goods "Fabule", it is necessary to put a dash in column 11.
V practical work accountants often have problems filling out gr. 11 on the invoice. It contains the registration number of the customs declaration. Where can the accountant get the necessary information about him, and what can be encoded in such an endless combination of numbers? It is useful to clarify the particulars of recording the correct data in the document so that it is filled out correctly.
What information is contained in 11 invoices
How to correctly fill out invoices (FFS) is explained in normative documents. The rules must be followed unconditionally. SHF - documents, the formation of which is necessary for the calculation of VAT, the requirements for subsequent tax deductions on it.
Often, such operations involve the movement of a huge range of goods across the state border. Therefore, in the SCF, which are exhibited by sellers to buyers, one cannot do without recording the number of the cargo customs declaration (CCD).
In the second paragraph of the rules for the formation of the SCF, it is written that the registration number of the customs declaration on the invoice is indicated in a separate column at number 11. The TD is filled out only in relation to those products that were not produced in the Russian Federation, their state of origin is different.
This refers to the registration number of goods imported into the Russian Federation by importers and intended for consumption within the country.
This number is a domestic requisite and is generated by the relevant customs authority. This procedure is established by law. According to the current Instruction, the registration number of the customs declaration in 2017, as in all previous time periods, consists of three elements separated by the corresponding sign "/".
Composition of the TD number
The code contains a certain number of digits. Its individual components are clear and logical. The content of the number is as follows:
Part 1. Consists of 8 digits. They mean the code of the customs authority in which the TD was registered. The registration number of the customs declaration has an incorrect value if the initial numbers differ from the number "10". All customs codes in the Russian Federation are strictly eight-digit. The two leading digits are always "10".
Part 2. A six-digit number is deciphered even easier. It contains the date of registration of the goods by customs. The format is standard - day, month and year (last 2 digits of the year). The registration number of the customs declaration, an example of which is given below, means that the document was registered on September 12, 2017 (09/12/17).
Part 3. The code consists of seven digital characters and more. It encodes the serial number of the document (TD) for commodity resources in the customs authority in which the registration took place. It also has its own peculiarities and rules that determine how the registration number of the customs declaration looks like in general. It must start at one in each new calendar year. It turns out that the first declaration that fell into the hands of customs officers in the new year will receive a serial number in this form: “0000001”.
The tax authorities have the most "favorite" details, which they check especially carefully. Among them are TD registration numbers. Therefore, when filling out the SCF, their authenticity must be verified. The registration number of the customs declaration, a sample of which is presented below, consists of a total of 21 digits and two separating characters:
10012000/120917/0129451
Number decoding:
Kaliningrad regional customs / September 12, 2017 / number of the registered declaration that passed through the specified customs.
The number of digits in the third part will increase if more goods pass through customs. Then the registration number of the cargo customs declaration (CCD) will increase by one or two digits.
When the customs declaration is not printed out, its registration number is located in the declarant's software, which ensures the customs declaration.
Registration number of the declaration and countries of the customs union
When carrying out transactions for the sale of imported products, the CCD number is recorded in the SCF. In gr. 10 and 10a, the country of origin of the goods is entered. The seller is responsible for the correctness of the details contained in the documents accompanying the goods.
For goods of Russian gr. 10 and 10a are not filled in (NC art. 169, p. 5). This also applies to products imported into the Russian Federation from countries that are members of the Customs Union. On the internal borders of states customs control canceled, which means there is no need to draw up a GTD. The registration number of the customs declaration for the export and import of any range of products from the states of the Customs Union is not formed. In the SCF, in the corresponding columns (10, 10a, 11), you just need to put dashes. They are not allowed to be left empty.
Updated column 11 SCF
The SHF form has been changed since October 2017. This also applies to column 11, where the registration number of the customs declaration is located.
There is no fundamental change. Its previous name "Customs declaration number" was replaced by the one in question.
TD number and TD registration number are not quite identical concepts.
In practice, several terms are used:
- Registration number TD. It is located in column A of the main and additional sheets of the declaration. It is formed by an employee of the customs authority. It is this number that is transferred to gr. 11 SCF.
- TD number - ordinal. Under it, the customs official reflects the declaration in a special journal. No. TD is included in the registration number.
There is a slight difference between the customs declaration number and the registration number.
The following rules for affixing the TD number in the SCF are noted:
- After checking the cargo and accompanying documents by a customs officer, the drawn up TD is registered in a special journal. The main parameter here is the GTD number.
- When goods passing through customs belong to the same group according to the Customs classifier, it is possible to draw up general list. One sheet of GTD is formed.
- For various groups of commodity values, separate pages of the customs declaration must be filled out. In the presence of a diverse assortment and nomenclature of the commodity mass, it will be necessary to make entries on a significant number of TD sheets.
The slightest mistakes and inaccuracies made will result in the refusal of customs officers to provide tax deductions.
Registration number TD in the VAT return
V current year The changes affected VAT declarations. They also apply to TD numbers. In the eighth section, gr. 13 "Registration number of the customs declaration" in the book of purchases. Previously, there were restrictions on the number of recorded characters. The column contained a maximum of 30 digits, which created some difficulties and forced reductions. Now the line is easily filled in a column, it became possible to fix as many characters as there are in the GTD.
In the ninth section in gr. 3a "Registration number of the customs declaration" in the sales book should reflect the number of the customs declaration received in the process of shipment of goods from the Kaliningrad region to other regions of the country. Information from this column is transferred to page 035 R. 9.
The data in the books of purchases and sales are rewritten from the SCF.
In 2017, the condition of mandatory fixing of the GTE numbering in the SCF remains. They relate to goods that entered the country through the customs points of the Russian Federation. How to fill in the customs declaration registration number is described above.
Such a requirement is justified, since it is due to the need to closely monitor issues regarding VAT charges and the provision of tax deductions to organizations subsequently. Registration numbers should be written on all, without exception, sheets of the declaration.
From 10/01/2017, companies must indicate the registration number of the customs declaration in the primary tax return. This innovation has replaced the already familiar GTE number. In connection with the innovation in important documents economic activity Since October 1, 2017, some lines have changed and new columns have appeared, where you will need to put down the registration number of the customs declaration. We will tell you where to get this number, what it consists of and where to put it.
What is the registration number of the customs declaration
Passing through the border of the Russian Federation, the customs declaration falls into the hands of the customs service. The service employee registers the declaration in a special register in order, as a result of which the document receives a registration number.
This registration number of the customs declaration from 01.10.2017 must be indicated in all the main documents of the economic activity of companies and individual entrepreneurs. These include primarily:
Simultaneously with the introduction of the registration number, the usual GTE numbers are abolished.
The registration number of the customs declaration consists of the following combination of numbers:
When filling out the UPD or invoice, the registration number of the GTD will already consist of four groups of numbers.
We have entered the decoding of each group of digits of the registration number of the customs declaration in a small table.
|
Digit group number |
What does |
|---|---|
|
Means the number of the customs authority that assigned the registration number of the TD |
|
|
Date of assignment number in the format DD.MM.YY |
|
|
The number of the customs declaration according to the registration journal of the customs service |
|
|
Item number, taken from column 32 of the customs declaration |
Important! When separating a group of numbers in the customs number, it is obligatory to put a slash "/". Other characters and spaces are not allowed.
It would not be superfluous to recall that companies and individual entrepreneurs should not independently affix the registration number of the customs declaration, this is the sole responsibility of customs officers.
Examples of the registration number of the customs declaration for the countries of the Customs Union:
- 10226010/161017/0005723 - Russia;
- 11/211017/0001412 - Armenia;
- 06532/011117/0000889 - Belarus;
- 50208/041017/0000111 - Kazakhstan;
- 10302/301017/0007788 - Kyrgyzstan
Where can I get the registration number of the customs declaration
Since organizations and businessmen are prohibited from independently numbering the TD, the question arises of where to get the registration number of the customs declaration. Everything is quite simple.
When goods pass through the customs service, its officer registers the declaration and puts the number, according to the register in the upper right corner of the customs declaration (clause 43 of the rules for filling out the TD for goods). That's where you take it from.
In the declaration form approved by Appendix 2 of the CCC Decision No. 257 dated May 20, 2010, which is valid to this day, the registration number is placed in the first upper block A (see sample).
In addition, the registration number of the customs declaration can be taken from any addendum (if any) to the declaration. In addition, it is also affixed in the upper right corner.
Registration number of the customs declaration when filling out the UPD or invoice from October 1, 2017
The Government of the Russian Federation, by its Decree No. 981 of August 19, 2017, made a number of changes to the UPD and the invoice, which came into force on October 1, 2017. Now in these documents you need to put the registration number of the customs declaration.
For these purposes, in the invoice, which is, in fact, the main part of the UPD, there is a column 11.
We remind you that for an invoice, the number must consist of four blocks of numbers. Column 11 of the invoice is filled in in the following cases:
In all other cases, put a dash in column 11.
Attention! Since from 01.10.2017 not only in the UPD and the invoice, but also in the VAT declaration, line 150 "Registration number of the customs declaration" replaced the line "Customs declaration number", then the last requisite lost its validity and fell into disuse.
Registration number of the customs declaration from 01.10.2017 in the book of purchases and the book of sales
Decree of the Government of the Russian Federation No. 981 dated August 19, 2017 also introduced changes to the procedure for filling out the purchase book and the sales book. In both books, from 01.10.2017, we now also indicate the registration number of the customs declaration. You can take the registration number in the upper right corner of the customs declaration.
Registration number of the customs declaration in the book of purchases
In the purchase book, the customs declaration number is placed if the company purchases goods in the EAEU countries. For this, column 13 is provided, which received a new name from October 1, 2017 (see sample).
Important! When registering an adjustment invoice in the purchase book, column 13 does not need to be filled out.
Registration number of the customs declaration in the sales book
In the sales book, the CCD number is recorded only if the goods for domestic consumption are released on the territory of the Kaliningrad Region and have passed all stages of the free customs zone, while:
To reflect the above operations in the sales book from 10/01/2017, a new column 3a has been introduced (see sample), it is called “Customs declaration registration number”.
What to do if the registration number of the customs declaration is incorrect
Firstly, the customs officer is responsible for the assigned TD number with his signature and seal. Since it is his responsibility to register the document.
Secondly, according to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, if the errors do not prevent the Federal Tax Service from identifying the supplier, then the inspection does not have the right to refuse the company a tax deduction.
Thus, a mistake with the registration number of the customs declaration does not threaten companies and individual entrepreneurs with anything terrible.