Arrival of imports in 1 out of 8 3. Accounting for import operations in "1C: Enterprise"

In this step-by-step instruction, we will consider the arrival of imported goods in 1C 8.3 (accounting) and the reflection in the accounting of the duty on the customs declaration (cargo customs declaration).

The procedure in 1C 8.3 is carried out by two documents - “Receipt of goods and services” and “GTE on import”.

Registration of the arrival of imported goods at the warehouse

The first step is registration of the arrival of imported goods to the warehouse. The receipt is made using the document “Receipt of goods and services”. We will not dwell on this operation in detail; you can read about this document in.

We only note the nuances of import revenue. Be sure to specify TBG Number and Country of Origin  (you can enter these directories at the time of creating the document):

After the receipt is issued, you can proceed to the reflection of the duty for the goods.

GTE on import in 1C 8.3

The registration of the duty of imported goods in 1C 8.3 is made out by filling out the document “Customs Declaration of Import”.

The easiest way to enter it is based on a previously created posting document:

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Note the features of filling out the document. On the tab "Main" you must specify:

• which customs will pay the duty () and under what contract;
• what is the number of the goods declaration;
• amount of customs duty;
• in the presence of fines - their amount;
• check the box “Reflect deduction in the shopping book” if you want to automatically accept in the shopping book.

You get something like the following:

The article will talk about how to use the typical configuration in order to account for goods purchased in foreign countries. The technique is equally easy to use by both trade automation specialists and ordinary users.

Let us consider in detail the reflection of the operation of import of goods in the program "1C: Trade Management, ed. 10.3 ".

Creation of a foreign supplier in 1C

   When buying goods from foreign suppliers, there are some features when creating a counterparty and contract. We create in the directory “Counterparties” the supplier “Foreign supplier”.

Menu: Directories - Counterparties (buyers and suppliers) - Counterparties

Add the counterparty, indicate its name and set the flag “Supplier”. In addition to the flag "Supplier", it is desirable to put the flag "Non-Resident". In this case, the program will automatically draw up documents from the supplier at the VAT rate “Without VAT”.

Save the counterparty by clicking the “Record” button.

At the time of recording, the counterparty automatically created a contract. The contract must establish a currency, for example, Euro. We’ll go to the tab “Accounts and contracts”, double-click to open the main contract and change the currency.

Click the “OK” button to save and close the contract.

Currency Bank Account

   For settlements with a foreign supplier, most likely, a currency other than the ruble (in our example, Euro) will be used. It is forbidden to make payments from a ruble account in a currency in the program, therefore there must be a separate currency account for payment. If it is not yet in the program, then you need to add it in the "Bank Accounts" directory.

It is most convenient to open the list of bank accounts from the form of the list of organizations by clicking on the menu item "Go - Bank Accounts".

Example of filling out a foreign currency account:

Placing an order with a foreign supplier

   When working with a foreign supplier, you can place an order, or you can work without an order. In this, imports are no different from purchases from a Russian supplier. We place an order for the supplier of goods.

Menu: Documents - Purchasing - Orders to Vendors

In the document we indicate the supplier, warehouse, goods ordered and their cost. Please note that the document is executed in Euro currency and the VAT rate for all goods is set to “Without VAT”.

An example of a placed order:

IMPORTANT: all imported goods must have the flag “Keep records of series”. Otherwise, it will not be possible in the future to correctly arrange the receipt of goods at the warehouse.

Arrival of goods at the warehouse

   At the time of receipt of goods at the warehouse, the document “Receipt of goods and services” is created.

Menu: Documents - Purchasing - Receipts of goods and services

You can issue a document manually or on the basis of an order. We make the receipt of goods on the basis of the order to the supplier. The document will be filled out: the supplier, goods, cost are indicated.

In addition, the document must specify the number of cargo customs declaration of the goods received in the series field. Each series of goods is a combination of a customs declaration number and country of origin.

To fill out a series of goods, click on the selection button in the "Nomenclature" field and add a new element in the "Series" directory that opens. In the nomenclature series, we choose the country of origin of goods and the number of customs declaration.

Note: TBG numbers are stored in the directory. Do not enter the new TBG number in the name of the series from the keyboard - this will cause an error. It is necessary to go to the reference number of the TBG, using the selection button in the props " TBG number» , and create a new number there or select one of the existing ones from the list.

The name in the series was generated automatically, you can save the series and select it in the document for the product:

Series of goods can be filled immediately for all goods from the document. To do this, click the "Change" button above the table of products. In the window “Processing the tabular part” that opens, select the action “Set series by GTE”, specify the TBG number and country of origin:

Now the document is completely filled, you can hold it and close.

Enter an invoice in this case is not required.

Customs clearance for import

   For imported goods, customs clearance and customs clearance for import are required. The database has a corresponding document reflecting the presence of a gas turbine engine.

Menu: Documents - Purchasing - Customs declaration for import

Entering a document is most convenient based on the receipt of goods and services so as not to re-fill the supplier, warehouse and list of goods.

Based on the receipt of goods, we will create the document “Customs Declaration of Import”. The document must indicate the counterparty-customs and two contracts with customs: one in rubles, and the second in the currency of receipt of goods.

The counterparty does not need to put the flags “Buyer” or “Supplier”, other settlements are made with customs:

Contracts with Customs:

GTE on import:

Information on goods and customs duty is indicated on the tab “GTE Sections”.

For ease of entry, the amounts can be displayed in currency and in rubles - this is regulated by the flags “Customs value in rubles”, “Duty in currency” and “VAT in currency”.

We indicate the rate of duty - 10%, the program automatically calculates the amount of the duty and the amount of VAT based on customs value.

After calculating the total duty and the amount of VAT, you need to distribute them among the goods using the "Distribute" button:

The document is completely filled out, it can be posted and closed.

Often, when working with imported goods, certificates of conformity are required. An additional module for printing the register of certificates of conformity will help you organize convenient storage and access to printed forms of documents at any time when you need it, without sorting through a pile of documents on your shelves.

Registration of additional costs for the goods

The receipt of additional costs for imported goods is drawn up in a standard way. Read more about registration add. expenses see article how to reflect ext. expenses in 1C

Cost of imported goods

   The cost of imported goods consists of the price of the supplier, customs costs and additional costs. You can estimate the cost of goods in the report “Bulletin on consignments”.

Menu: Reports - Inventories (warehouse) - Bulk list of goods in warehouses

To find out what the cost price of a product is made up of, you can set up a report - add “Movement document (registrar)” to the line groupings.

An example of a generated report:

We see that the amount of customs duties and fees are also included in the cost of goods.

Customs clearance for import before goods arrive

   Sometimes a situation arises when a gas turbine engine has already been received for import, but the goods have not yet arrived at the warehouse. In this case, the documents are entered in the reverse order: first, the customs declaration for import, then the receipt of goods.

Such an option in the program is not very convenient, since it is necessary to enter and fill in the GTD for import completely manually.

In addition, in this situation, at the time of registration of the customs declaration for import, the batch document is not indicated - the receipt of goods and services (it does not exist yet), so the amount of customs duty and duty does not fit into the cost of goods.

To adjust the cost of sales of goods, a special document “Adjustment of the cost of writing off goods” is used.

Menu: Documents - Inventory (warehouse) - Adjustment of the cost of writing off goods

The document is issued once a month.

Buyer order for imported goods

   The customer’s order for imported goods is no different from the order of other goods and is done using the document “Customer Order”.

Menu: Documents - Sales - Customer Orders

We will place an order for the Mobile counterparty for 30 phones at a price of 5000 rubles:

Sale of imported goods

   In the sale of imported goods there is a small feature - in the sales documents must indicate the number of the customs declaration and country of origin. In order for this information to be displayed in printed forms in the sales document, a series of goods must be filled.

Based on the customer’s order, we will make a document “Sales of goods and services”:

In some cases, the program fills in a series of goods automatically. For example, if this is the only series of goods. Therefore, the series in our document has already been completed.

If automatic filling did not happen, then use the "Fill and Post" button - the program will fill in a series of products and post a document.

We will make an invoice using the “Post” button and open the printed form using the “Invoice” button:

In printed form, the GTE number and country of origin of goods, which were indicated in the series of goods in the sale, are automatically displayed.

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The cargo customs declaration is the most important when exporting or importing any goods across the border.

In our example, we will take a detailed look at the step-by-step instructions on how to reflect accounting for imported goods — Xiaomi RedMI Note 3 phones — in 1C 8.3. Accounting 3.0. We will capitalize it from China together with the costs incurred at customs.

Posting of imported goods

First of all, when reflecting any purchase in the program, you need to create the document “Receipt (acts, invoices)”. You can find it in the "Shopping" section.

Please note that you will need to indicate the country of origin and the customs declaration number in the card for the imported item in the receipt. This data is automatically transferred to receipt.

A fully completed document in our case will look like the one shown in the figure below.

TBG for import

Next, we will need to take into account the customs duty in the program. This can be done in 1C 8.3 using the document “GTE on Import”. You can find it in the purchase section, but as part of this example, it would be more appropriate to create it directly from the receipt document. To do this, we will use the "Create Based On" menu.

In the "Customs" field, we indicate that the design of our batch of phones will take place at Vnukovo customs. It is to her that we will pay a fee of 5,000 rubles. On this tab of the document we only need to fill in the “Deposit” field, the value of which is selected from the directory of contracts.

Next, we will go to the next tab of the document - “GTE Sections”. Due to the fact that we created this document on the basis of the receipt of goods, some data in the tabular section “Products by section” has already been filled out.

In the upper table, we indicate that the customs value of our phones is 560,000 rubles. The size of the fee will be 33,600 rubles, which is six percent of the total cost.

If the import of goods has not been subjected to a fine during customs clearance, then you can no longer specify any data and post a document.

This material will help to understand the order of posting of imported goods in “1C: Accounting 8.3”.

What is the TBG number in 1C?

The purchase of imported goods is regulated by the following legislative acts:

• Customs Code of the Eurasian Economic Union (until 01.01.2018 - Customs Code of the Customs Union);
• Federal Law No. 173-ФЗ dated 10.12.2003 “On Currency Regulation and Currency Control”;
• Tax code;
• Also, the accountant must understand the terminology of Incoterms 2010 / Incoterms 2010 - a set of rules and terms used in international trade.

The GDT form was approved by the decision of the Commission of the Customs Union of 05.20.2010 N 257. We will consider the values \u200b\u200bof some lines, to which the accountant first draws attention.

The declaration consists of the main and additional sheets. The main sheet contains information about one product and general data for the entire declaration. If there are more than one goods, fill out additional sheets. On one additional sheet, you can specify information about three products.

Declaration number - consists of three groups of digits separated by a slash. The first value is the customs code, the second is the date of submission of the declaration, the third is the serial number of the declaration.

• In column 1, the IM mark is placed upon import.
• Box 12 - the total customs value in rubles. It is equal to the value of column 45 of the main and additional sheets.
• Column 22 - the contract currency and the total value in this currency are indicated. Equals the value of column 42 of the main and additional sheets.
• Column 23 - indicate the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
• Box 31 - the name of the imported goods and their characteristics.
• Box 42 - the price of the goods in currency.
• Column 45 - the customs value of one item of goods.
• Column 47 - calculation of payments (customs duty, customs duty, VAT on the import of goods).

How to properly distribute a gas turbine engine in 1C 8.3?

Example 1. We import goods from Poland. Euro exchange rate on the date of filing the declaration 68.2562. The following items on the TBG:

In our example, the customs value of the declaration is 341,281.00 rubles.

The amount of customs duty is equal to 2000 rubles.

The size of the customs duty is 10%, which means the amount of the duty is 34,128.10 rubles. It is subject to distribution among all nomenclature items.

The amount of VAT is calculated by the formula (cost of goods + customs duty + excise tax) x VAT rate (10% or 18%). If the goods are not subject to excise duty, they shall be considered equal to zero. In this case, VAT is equal to:

(341,281.00 + 34,128.10) * 18% \u003d 375,409.10 * 18% \u003d 67,573.64 rubles.

Filling GTE for import into 1C will require making certain tinctures in terms of program functionality and in reference books (more on this later).

To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which the amounts are indicated in currency.

When capitalizing receipts on the account. 10 (41, 15) there is a translation of the cost in rubles.

In addition to the total accounting in accounting accounts, an off-balance sheet GTD account is used to account for goods in the context of different numbers of declarations.

Settlements with customs are displayed on account 76.5.

For the correct conversion of the currency into rubles, you must load their rates.

In the button reference   Download exchange rates ...  a form will open where you need to select the date range.

How to conduct a gas turbine engine in 1C 8.3?

Let's check the settings of the program and reference books for posting goods by GTE in 1C.

1. Main -\u003e Settings -\u003e Functionality;
2. Administration -\u003e Program Settings -\u003e Functionality.

On the bookmark   Stocks  must be set   Imported goods.

Let's move on to the directories.

In the directory of counterparties we will establish a foreign supplier. The country of registration should be selected from the list of countries.

In chapter   Contract  For this provider, you must set the settlement in the contract currency. Most likely, settlements with suppliers are carried out in foreign currency, and by the time the goods were capitalized, the organization had already managed to open a foreign currency account. In the case of settlements with the counterparty in rubles, it is necessary to establish the sign “Payment” in rubles and use the current account in rubles for payment.

We will receive materials and goods, create them in the directory with the corresponding type of item. You can specify the GDT number and country in the directory, then when filling out the receipt documents, these data will be filled in automatically. If it is planned to constantly receive any type of cargo through different types of customs declaration numbers, you can leave this field free, and fill in the number upon receipt of material values.

Among the counterparties, customs should be established to which the goods were delivered. The type of contract must be   Other  (not the Supplier), as settlements go through account 76.5

The reflection of imports in 1C begins with the capitalization of the goods nomenclature. It is very similar to the standard receipt of material assets, taking into account small features.

Menu   Shopping -\u003e Receipts (acts, invoices).

Prices are in the currency of the contract, in this case in euros. We do not indicate VAT. Button   Edit  allows you to edit any attribute immediately for all positions of the document, for example, it may be the number of the customs declaration or country of origin.

If we look at the transactions, then the prices in euros are automatically converted into the currency of regulated accounting, in our case, rubles.

By nomenclature   Goods  GTE off-balance sheet data appeared. Please note by item group   Materials  movements in the section of the gas turbine engine are not recorded.

Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create   GTE on import.  If deliveries from the countries of the Eurasian Economic Union, then you should fill out   Application for the import of goods. Moving goods  may be useful, for example, when transferring goods from the customs warehouse to the organization’s warehouse. The document on reflection of additional expenses does not need special presentation.

When creating a GTE on a tab   the main thing  indicate the amount   Customs fee  and   Customs fine  (if available), you can also specify the setting for VAT - For settlements with customs, indicate account 76.05. You can also see the euro, which is used in the calculations.

On the GTD Sections tab, the amount of customs value in currency is filled in, and data on the commodity nomenclature is also transferred. After indicating the percentage of the duty, the amount of the duty and VAT will be calculated in rubles automatically, and will also be distributed across the product section.

GTD entries are generated for the amount of customs duties, fees, fines (if any) and VAT.

Different algorithms can be used to calculate the duty, it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among the commodity items. If you want to adjust the distribution of the amounts among the goods, this can be done manually in the column   Duty.

If you suddenly need to increase the cost of goods by other amounts, for example, transportation costs or broker services, then use the document   Receipt of additional expenses  (Menu   Shopping -\u003e Receipt of additional expenses) Its filling does not differ from the usual (non-import) posting of goods.

We will reflect in 1C another import supply. The GDT number is different.

We can create a shopping book, it will reflect the amount of VAT.

With the further sale of goods to its customers, the organization must indicate the correct GTE number. We show the sale of goods with different numbers of diesel engine. We have a parish of 10 pcs. on first delivery and 5 pcs. - on the second. We ship to the buyer 12 pcs. When filling out the sales document, we must respectively show the product in two lines. Do not forget to specify the VAT rate.

To facilitate the entry, you can use the Fill -\u003e Add from receipt button, by which you can select the posting document, the product names and the GDT data will be filled in automatically.

We look at the postings of the posted document.

For the purposes of analysis, the detailed movement of imported goods can be seen through the turnover balance sheet on the GTD account.

In the settings, you must specify the appropriate parameters.

We will additionally consider some of the possibilities in the design of a gas turbine engine.

A customs declaration can be formed on the basis of several documents for the receipt of material assets. In the tabular section   Goods  you can add another receipt document by selecting it from existing ones by clicking   Fill.  In addition, the tabular section allows you to add new sections. For educational purposes, we have added a new section, which is filled with data from the second receipt of imported goods.