How to fill out the customs declaration number? Is this error in the customs declaration number a basis for removing the deduction and what is the procedure for generating a customs declaration number when importing through the customs post of Belarus.

Short numbers are sometimes found on invoices issued for imported goods. Previously, buyers didn’t even pay attention to this. But starting from the report for the first quarter of 2017, it is no longer possible to submit a VAT return with this number. The short number of the customs declaration can be written differently, but it is better not to include it in the VAT declaration at all.

Innovations in line 150 of section 8 of the VAT return

In the invoice issued for the sale of imported goods, the seller must also indicate the number of the customs declaration under which they were imported into Russia (Subclauses 13, 14, clause 5, Article 169 of the Tax Code of the Russian Federation). The buyer enters this number in the purchase book (Subclause “r” of clause 6 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137). And then information about the customs declaration number is reflected in the VAT declaration. For this purpose, line 150 is provided in section 8 of the VAT return and in Appendix 1 to this section (Clause 45.4, 46.5 of the Procedure for filling out the VAT return, 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 an invoice contained several customs declaration numbers, then all these numbers were required to be indicated separated by a semicolon on one line. It is clear that when accepting the VAT declaration, each individual customs declaration number was not checked in any way.

But starting from the report for the first quarter of 2017, a separate line 150 is provided for each customs declaration number. Moreover, you can indicate a number in it no shorter than 23 characters and no longer than 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order No. IMM -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 (Subclause 1, clause 1, Article 180 of the Customs Code of the Customs Union). It is this that is formalized at customs when goods are imported into Russia for subsequent sale (Clause 1, Article 181, Articles 202, 209 of the Customs Code). But as a general rule, this does not apply to goods imported from EAEU member countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Goods are moved between Russia and these countries without (Subclause 5 of clause 1 of Article 25 of the Treaty on the EAEU (Signed in Astana on May 29, 2014)).

What does the customs declaration number look like?

When filling out column 11 of the invoice, the registration number of the customs declaration is entered in the form of several blocks of numbers separated by a fraction (Letter of the Federal Tax Service of Russia dated 08/30/2013 N AS-4-3/15798; clause 1 of the Order of the State Customs Committee of Russia N 543, Ministry of Taxes of Russia N BG -3-11/240 dated June 23, 2000; subparagraph 30, paragraph 15, subparagraph 1, paragraph 43 of the Instructions, approved by the CCC Decision of May 20, 2010 No. 257 (hereinafter referred to as Decision No. 257)). For example:

Registration number of the customs declaration. It is entered in the first line of column “A” of the goods declaration.

<1>The serial number of the goods from column 32 of the main or additional sheet of the goods declaration. Or this is a number from the list of goods, if it was used instead of additional sheets when declaring imported goods. The product serial number can contain from 1 to 3 digits.

<2>Code of the customs office where the customs declaration was issued. This code consists of 8 digits.

<3>Date of registration of the customs declaration - 6 digits.

<4>The serial number assigned to the declaration by the customs office that registered it. This number consists of 7 digits.

The customs declaration number indicated in the above example in column 11 of the invoice means that the import declaration was registered on May 15, 2017 at the Kashira customs post under serial number 12345. Moreover, the 25th product from the list of goods imported under this declaration was sold. The length of this customs declaration registration number is 26 characters. It is clear that the customs declaration number of maximum length (27 characters) will be indicated in relation to goods that are included in the list of goods imported under the declaration under number 100 or more.

Why is the customs declaration number short?

As you can see, the minimum length of a customs declaration number that is correct from the point of view of preparing VAT reporting is 23 characters. This is possible if the number contains only three blocks of 8, 6 and 7 digits and two separators. And the serial number of the declared goods will be completely absent.

But when compiling the report for the first quarter of 2017, some VAT payers discovered that their incoming invoices contained customs declaration numbers shorter than 23 characters.

In most cases, the number was short due to the fact that the first block of numbers, representing the customs post number, contained less than 8 characters. The fact is that, although in the invoices the country of origin of these goods was listed as non-CIS countries, they were imported to Russia from the EAEU member states, on whose territory these goods had previously been released for domestic consumption. And short numbers of customs declarations are the numbers of declarations issued by the customs authorities of the EAEU member states. Indeed, unlike Russia, when declaring goods in Belarus, Kazakhstan and Kyrgyzstan, a five-digit code of the customs authority is indicated, and in Armenia - a generally two-digit code (Subclause 1 of clause 43 of the Instructions, approved by Decision No. 257).

How taxpayers got out of the situation

VAT reports for the first quarter of 2017 with such short customs declaration numbers were not uploaded. Therefore, some organizations and individual entrepreneurs decided in these cases not to fill out line 150 of section 8 of the VAT return at all. And according to the Federal Tax Service specialist, this is the most correct approach.

Expert commentary. Line 150 of Section 8 of the VAT return for goods previously imported into the EAEU countries

- The format for presenting information from the purchase book on transactions that are reflected in the VAT return provides that the indicator in line 150 of section 8 of the declaration, where the customs declaration number is indicated, may either be absent (not filled out) or consist of 23 - 27 characters (Table 4.4 Format for presenting information from the purchase book, approved by Order N ММВ-7-3/558@). And this is exactly the length that can be entered in column 11 of the invoice when selling imported goods, the registration number of the Russian customs declaration (Letter of the Federal Tax Service of Russia dated 08/30/2013 N AS-4-3/15798; subparagraph 30, paragraph 15, subparagraph 1 p 43 Instructions, approved by Decision No. 257).
If column 11 of the invoice of a Russian supplier drawn up for the sale of goods imported from the EAEU member states contains the numbers of customs declarations issued in these states, the buyer does not need to indicate such numbers in lines 150 of section 8 of the declaration. When selling in Russia goods purchased from a supplier from the EAEU member states that were previously released for domestic consumption on the territory of these states, it is not necessary to fill out column 11 of the invoice at all (Letter of the Ministry of Finance of Russia dated September 15, 2016 N 03-07-13/ 1/53940).

However, some companies and entrepreneurs still filled out line 150 of Section 8 of the VAT declaration, supplementing the number of the customs declaration issued in another EAEU member state to the required length. Someone added zeros at the beginning of the number. Some - numbers corresponding to the state of the customs post, for example 112 - for Belarus, 398 - for Kazakhstan, 417 - for Kyrgyzstan. As a Federal Tax Service specialist explained to us, filling out a VAT return in this way will also not entail any negative consequences.

Expert commentary. Checking the data on line 150 of section 8 of the VAT return using a camera camera
Persikova Irina Sergeevna, State Councilor of the Russian Federation, 1st class
- During the desk audit of the VAT declaration, the completion of line 150 of section 8 of the declaration regarding the correctness of filling in the number of the customs declaration issued in another EAEU member state is not checked.

Short customs declaration number - an obstacle to VAT deduction?

On the one hand, tax authorities can refuse to apply a VAT deduction due to errors in the invoice only if they interfere with identification (Clause 2 of Article 169 of the Tax Code of the Russian Federation):

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

Obviously, the number of the non-Russian customs declaration indicated in column 11 of the invoice is not a hindrance for these purposes. And there seems to be nothing to worry about...

But on the other hand, incorrectly filling out this column may become a reason for tax authorities to doubt the reality of the transaction and the integrity of the supplier. And even if everything turns out well for you, the close attention of the tax authorities will definitely not please you.

And with the new form of VAT declaration, identifying dubious numbers of customs declarations already during the “camera” will not be particularly difficult for tax officials. And it is possible that due to the indication of the non-Russian customs declaration number in line 150 of Section 8 of the VAT declaration, you will receive a request from the tax authorities asking you to clarify the situation. How to answer it? It will be necessary to explain that in the VAT declaration you entered the customs declaration number that your supplier indicated in the invoice. Perhaps this will already be enough to remove the issue. Another option is to submit a clarification with an empty line 150 of section 8 of the VAT return.

Should I ask suppliers for corrected invoices?

Let's assume you received an invoice where column 11 indicates a customs declaration number shorter than 23 characters, and the country of origin in columns 10 and 10a indicates, for example, China or Germany. Look how many characters are in the first block of numbers.

If there are 8 of them, it means that the first block of numbers is filled out correctly, and the error is somewhere else. Perhaps in the third block, which reflects the serial number assigned to the declaration by the customs office that registered it. Ask the supplier to double-check the customs declaration number on the invoice.

If the first block of numbers of the customs declaration number contains less than 8 characters, then most likely you bought goods that were previously cleared through customs in another EAEU member state. Inform the supplier that, in the opinion of the Ministry of Finance, dashes are placed in columns 10, 10a and 11 of the invoice when selling such goods (Letter of the Ministry of Finance of Russia dated September 12, 2012 N 03-07-14/88). Offer to correct the invoice.

However, you need to understand that if your supplier did not import the goods into Russia himself, then with a high degree of probability he will refuse to make changes to the invoice. After all, he is responsible only for the compliance of the data on the country of origin of the goods and the customs declaration number in the invoices issued by him with the data of the invoice and shipping documents received by him (Clause 5 of Article 169 of the Tax Code of the Russian Federation).

But this is not only your problem - after all, the supplier, when claiming a deduction on the invoice he received, will also somehow have to resolve the issue of filling out line 150 of section 8 of the VAT return. Therefore, you can probably agree that from now on there will be no short numbers of customs declarations on invoices.

Reference. The country of origin of goods is considered to be Belarus, Kazakhstan, Kyrgyzstan or Armenia not only if the goods originate from one of these countries. The same status applies to goods that originate from third countries, but were released for free circulation on the territory of the EAEU member countries (Clause 1 of the CCC Decision dated August 17, 2010 N 335).

How to issue invoices to customers?

If your supplier has corrected the invoices presented to you, then you also do not need to indicate on the outgoing invoices the country of origin of the goods in columns 10, 10a and the customs declaration number in column 11. Put dashes. And don't forget to correct invoices previously issued to customers of goods you purchased from the supplier who corrected the invoice.

If the supplier has not corrected its invoice, then two options are possible.

Option 1. You do not have accurate information about how the goods you purchased got to Russia. Please include the short customs declaration number on outgoing invoices. The Tax Code does not oblige you to check the accuracy of the incoming invoice data. But when reselling imports from countries other than the EAEU, it requires that the data of the incoming invoice be transferred to the outgoing document in terms of indicating the country of origin and the customs declaration number (Clause 5 of Article 169 of the Tax Code of the Russian Federation).

Option 2. You have reliable information that the purchased goods were imported into Russia from foreign countries through one of the EAEU member countries. And earlier in this country they were released by customs for domestic consumption. Let's say the supplier confirmed this fact to you in writing, although he did not correct the invoice.

In this case, you can put dashes on outgoing invoices instead of indicating the customs declaration number and the country of origin of the goods. The fact is that in the light of the information received from the supplier, the indicators in columns 10 - 11 of the incoming invoice become simply some additional information. After all, once goods are imported from a member country of the EAEU, they are considered to originate from this country and there cannot be any customs declaration number. The Tax Code of the Russian Federation does not oblige you to transfer additional information to outgoing invoices.

You can find out in which EAEU member country the goods were cleared through customs by using the customs code indicated in the customs declaration number (the first block of numbers). To do this, you need to find this code in the list of customs authorities on the FCS website.

For your information. The list of customs authorities is posted on the FCS website for participants in foreign economic activity: ved.customs.ru -> Databases -> Customs authorities of Russia and their structural divisions.

The crossing of the border of the Russian Federation by goods within the framework of foreign trade transactions is traditionally formalized by a customs declaration. This is a document of a strictly defined form, has a number of characteristics and contains specific details. One of these mandatory details is the registration number of the customs declaration. In 2017, the rules for reflecting this number in invoices, purchase books and sales books will undergo some changes. We'll talk about them.

Registration number of the customs declaration in the invoice and other documents

On October 1, 2017, a new version of Russian Government Resolution No. 1137 of December 26, 2011 comes into force, which approves the forms of various documents related to the calculation of value added tax: invoices, purchase and sales books, additional sheets to them. It must be said that the changes still do not look significant; they are rather external. Nevertheless, you still have to take them into account.

So, if previously column 11 in the approved invoice form was called “customs declaration number”, then from October this column will indicate “registration number of the customs declaration”. In the purchase book and in the additional sheet to it in column 13, the former “customs declaration number” will also be replaced with a “registration number” - similar to how this will happen in invoices. Another document that indicates the registration number of the customs declaration is the sales book. The registration number of the customs declaration in the sales book will need to be indicated in the new, previously non-existent column 3a. This detail designates a customs document issued when releasing goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Where to get the customs declaration registration number

The registration number of the cargo customs declaration indicated in the value added tax documents is entered in column A of the form approved by Decision of the Customs Union Commission of May 20, 2010 No. 257 (as amended on July 18, 2017). Unlike the previous number of the customs declaration, its registration number, according to paragraph 43 of the same, current version of the Decision, has a strictly defined digital format: XXXXXXX/XXXXXX/XXXXXXX.

The first part of the code corresponds to the customs authority of the member state of the Customs Union that registered the declaration. The second block is the date of registration of the customs declaration - day, month and year. And the last digits are the serial number of the declaration, assigned according to the customs registration journal. The customs authority updates this numbering annually, starting to assign numbers again in January with the value “1”.

Thus, an example of the registration number of a customs declaration issued by Moscow customs in August 2017 may look like this: 10129000/220817/0211234.

What does the registration number of the customs declaration of other countries look like?

If the encoding of the Russian customs authority in the first part of the registration number of the declaration has an eight-digit value, then for other countries the registration number of the customs declaration will be somewhat different. Thus, declaring goods in the Republic of Armenia requires a two-digit code, while the customs authorities of Belarus, Kazakhstan and Kyrgyzstan have a five-digit code.

Assigning a registration number for the customs declaration

This detail of the customs document is assigned directly by the customs officer through which the goods are processed. Moreover, the assigned number is certified by the signature and personal numbered seal of a specific official. Therefore, the possibility that the registration number of the customs declaration has an incorrect value tends to zero. Another issue is that when transferring data about the registration number into accounting documents, errors associated with the human factor are possible. However, in any case, such probabilities can be controlled when interacting with counterparties.

The supplier supplies imported goods, read the article for the procedure for generating a customs declaration number when importing through the customs post of Belarus.

Question: The supplier supplies imported goods and indicates the customs declaration number 06611/хххххх/ххххххх in the invoice. When submitting a VAT return, the program complains about the short customs declaration number. The supplier does not want to change the documents.

Answer: By Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696@, changes were made to the VAT declaration form and the data transmission format. Thus, line 150 in section 8 of the declaration has been changed. 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 gas customs declaration number. In addition, the length of the customs declaration number is set from 23 to 27 characters. Those. The minimum acceptable length consists of 3 groups of numbers:

8 characters – customs post number

6 characters – date

7 characters – AP serial number

2 characters – separating “/”.

However, in practice it happens (as in your situation) that the customs post number is less – 5 digits. Neither the Ministry of Finance nor the Federal Tax Service has yet explained how to reflect the customs declaration number in such a situation.

In practice, some try to solve the problem by adding 3 digits “0” before the gas customs declaration number. However, this may lead to refusal to accept the declaration.

At the moment, you can simply not indicate the customs declaration number in section 8 of the declaration, because no penalties are imposed for this and this cannot become a refusal to deduct. Since the conditions for deduction are:

• goods, works or services purchased for VAT-taxable transactions, including for resale;
• a correctly executed invoice (universal transfer document) has been received.

This is stated in the articles
,
,
Tax Code of the Russian Federation.

Order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696@

On introducing amendments and additions to the appendices to the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@

Appendix 12. Changes and additions made to No. 4 to the order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3/558@

1. B
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. IN
paragraph 3 of section II "Description of the exchange file" paragraphs 14, 15 should be stated as follows:1
"The name of the file containing the XML schema of the exchange file must be as follows:
NO_NDS.8.1.003.01.05.05_xx, where xx is the schema version number.

1.2. IN
Table 4.4 "Information on the line from the purchase book about transactions reflected for the expired tax period (KnPokStr)":1
- exclude the line:

In the line “Operation type code”, the column “Additional information” should be worded as follows: “Takes a value in accordance with
appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@ "On approval of the list of codes for types of transactions indicated in the purchase book used in calculations of value added tax, an additional sheet to it, the sales book used for calculations for value added tax, an additional sheet to it, as well as codes for types of transactions for value added tax necessary for maintaining a log of received and issued invoices" (registered with the Ministry of Justice of the Russian Federation on April 20, 2016, registration number 41876) ;
- after the line “Information about the intermediary (commission agent, agent, forwarder, developer)” add the following line:

From an article in the magazine “Accounting. Taxes. Pravo", No. 27, July 2015 (contained in the VIP version of the BSS "Glavbukh")

Due to the customs declaration number, you may not need to specify the VAT declaration

We purchase materials for construction from Russian dealers. The materials are imported and our suppliers import them from abroad. Suppliers' invoices record the customs declaration numbers under which they imported materials from abroad. We declared deductions in the VAT return, but
Section 8 did not record the numbers of customs declarations. Do we need to submit a clarification?..”

- From a letter from chief accountant Olga Chudinova, Moscow

Olga, we believe that it is not necessary to adjust the declaration. The customs declaration number is a mandatory invoice detail only when selling imported goods. When registering an invoice, the customs declaration number must be written down in
column 13 of the purchase book (
subp. "p" clause 6 of Appendix 4 to
Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137). And transfer information from the book to

From October 1, 2017, changes to the rules for maintaining documents used in VAT calculations, regulated by Resolution No. 1137 of December 26, 2011, will come into force. Among other amendments, the most relevant interest for accountants is the registration number of the customs declaration - where to get it and how to fill it out ? Using specific examples, we explain what this detail looks like, what it means, and why it needs to be indicated in the documents accompanying VAT transactions. It is worth familiarizing yourself with the information in advance so that later there are no problems for either suppliers or buyers.

The adjustment to the rules for drawing up invoices was approved at the legislative level in Resolution No. 981 of 08/19/17. The main innovations are related to filling out individual lines and columns. In particular, the following has changed:

• A new column 1a has been added for primary (1b – for adjustment) invoices. Indicates the product type code. To be completed only when goods are exported outside the Russian Federation to a state that is a member of the EAEU. Otherwise, a dash is entered.
• The procedure for entering address data on pages 2a, 6a has been adjusted, depending on who exactly is issuing the document and to whom.
• The name of column 11, where the registration number of the customs declaration is located, has been changed - this indicator is filled in only for those goods that are produced abroad or intended for domestic consumption in the SEZ of the Kaliningrad region.
• The procedure for drawing up a document in certain situations has been expanded - for example, by developers, forwarders, customers, etc.

As it becomes clear from the analysis of innovations, column 11 has not disappeared anywhere, but has changed its name. What is the difference between a customs declaration number and a registration number? Or are these identical concepts? Let's understand the nuances.

Registration number of the customs declaration – 2017

The current customs declaration form was adopted in Appendix No. 2 of the CCC Decision No. 257 of May 20, 2010. It is this document that provides information about the sender, declarant, recipient of the cargo, countries of origin (departure, destination), goods, etc. Differences in filling out depend on whether the cargo is imported or exported and in what way.

In particular, gr. A, where the registration number of the customs declaration is indicated, is filled in by the responsible customs official (clause 42 of section XI of the Decision). The rules are the same for drawing up the main sheets of DT and additional (additional) sheets. The structure of the indicator formation is also shown here.

What does the customs declaration registration number look like?

The registration number of the cargo customs declaration consists of several parts. When encoding, generally accepted classifiers of the relevant customs institutions are used. The following scheme is currently valid:

XXXXXXX/XXXXXX/XXXXXXX

--- -- ---, Where:

1 is an element of the customs authority that completed the registration of the customs declaration (customs declaration) according to the Classification adopted in the EAEU. For example, declaration in Armenia requires a 2-digit code; in Belarus and Kazakhstan – 5-digit.

2 is a calendar element, namely the date of registration of the declaration in the format day, month, year (its last 2 digits). For example, encoding 120917 means that the cargo was declared on September 12, 2017.

3 is the number according to the declaration order, which is assigned by the customs authorities based on the data in the registration journal. The chronology is reset annually.

Thus, the registration number of the customs declaration, sample below, has a clearly structured scheme, written through the fraction sign “/” without spaces. To confirm the correctness of the information, the registration number must be certified with the seal and signature of the responsible customs official.

Registration number of the customs declaration - example

Let's look at the registration number of the customs declaration, the full customs declaration, using specific examples. The format will depend on the CU member country. Typical samples:

• 10226010/110917/0003214 – for Russia.
• 11/180817/0004781 – for Armenia.
• 06532/210717/0002487 – for Belarus.
• 50208/110417/0001245 – for the Republic of Kazakhstan.
• 10302/220317/0000874 – for the Kyrgyz Republic.

Consequently, we figured out that legal entities and individuals do not need to worry about how the registration number is encoded when importing or exporting cargo, because this is the responsibility of government officials. Where can I find the registration number of the customs declaration to fill out invoices? To answer, let us again turn to the norms of paragraph 43 of Decision No. 257. It is clearly indicated here that according to gr. And the registration number assigned to the declaration is indicated - both on the main sheet and on the additional sheets. If the product is resold, all data will already be indicated in the documents from the supplier.

Registration number of the customs declaration on the invoice

Having found out where the registration number of the customs declaration is indicated, the accountant needs to correctly enter the data into the invoice and other documents. Let us recall that the regulations for the preparation of VAT-related documents (invoices, sales and purchase books) are established in Resolution No. 1137, which has undergone changes since 10/01/17. Since the previous term “TD Number” has been abolished, we can say that there are no differences There are no numbers left in the registration number or the simple number.

Note! What is the difference between the registration number of the customs declaration and the TD number? Nothing, since the corresponding terms in column 11 of the invoice and page 150 of the VAT declaration are replaced with “TD Registration Number”.

Data should be indicated according to gr. 11 invoices. The requirement applies to products not manufactured in the Russian Federation or released exclusively for domestic consumption in the Kaliningrad region. after completion of the free customs zone process. If the goods originate from the Russian Federation, according to gr. 11 is marked with a dash.

Registration number of the customs declaration in the sales book

The registration number of the customs declaration during export should be entered not only in the invoice, but in the sales book. To indicate information on the DT registration number, a separate column 3a is provided. This indicator is not filled in by all enterprises/individual entrepreneurs, but by those that sell goods, taking into account the following conditions:

1. If, when declaring, VAT was not paid under para. 1 sub. 1.1 clause 1 stat. 151 NK.
2. If, when declaring, VAT was paid according to para. 3 subp. 1.1 clause 1 stat. 151 NK.

That is, fill out the gr. 3a is required only for goods for domestic consumption in the SEZ of the Kaliningrad region.

Registration number of the customs declaration in the purchase book

The form of the purchase book has also undergone changes with the entry into force of Resolution No. 981 of 08/19/17. The adjustments will be relevant from October 1. 2017 and, among others, provide for the addition of column 13 to the document form to reflect information about the DT registration number. This column is filled in only when the taxpayer purchases products that are subject to declaration under the EAEU during import into the territory of the Russian Federation.

If, on the basis of accompanying documents, several items of goods are simultaneously imported, with the preparation of one invoice, the data is entered using the sign “;” - that is, separated by a semicolon. There is no need to fill out the indicator gr. 13 when reflecting information on adjustment invoices (corrected). Registers of sales and purchase books are required to be compiled by all business entities paying VAT on transactions.

How to fill out the customs declaration registration number

It is very easy to enter data on the DT registration number into invoices and purchase and sales books. If a foreign product comes from a Russian supplier, it is enough to duplicate the data in the required columns/graphs. If the purchase is made from a foreign partner, before the goods arrive at their intended destination, all mandatory customs procedures are carried out and a declaration is drawn up. And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from the gr. "A" DT.

If the registration number of the customs declaration is incorrect

What should I do if the entered number contains errors or inaccuracies? This question is of concern, first of all, because of the legality of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the Federal Tax Service from identifying the counterparty cannot be a valid reason for refusing a tax deduction application.

If the accounting program “swears” when uploading data, first check whether the data is filled out correctly. If correct, try checking the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the still undeveloped procedure for filling out information according to the new rules. In this situation, it would be best to contact 1C developers and clarify the format for entering information.

Note! Many users are often also interested in the question: What is the registration number of the declaration of conformity of the customs union? And is this concept identical to the registration number of a regular customs declaration? We hasten to clarify that both terms are not equivalent. The second indicates the declaration number when exporting or importing products. And the first is intended for unique identification of the declaration of conformity, which is what certification bodies that have passed accreditation do. A declaration of conformity is issued in order to obtain the right to sell products in the territories of the CU member countries; the assigned number is recorded in a special register.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

When filling out an invoice, questions often arise: how to correctly enter the customs declaration number in column 11, where to get it, and what does this long set of numbers mean?

The rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, column 11 of the invoice must indicate the number of the customs declaration.

Here we are talking about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, a goods declaration is submitted to customs officers, which is automatically assigned a registration number.

It is entered in column “A” of the electronic copy of the goods declaration printed on paper. If the declaration is not printed, its registration number can be found in the declarant’s software through which the goods were declared customs. A corresponding notification of registration is received from officials.

I would like to draw your attention to the fact that the invoice is used when calculating value added tax, so we are talking about customs declaration of goods on the territory of the Russian Federation.

Consequently, column 11 of the invoice must indicate the number of the customs declaration issued specifically by the Russian customs authority. The procedure for generating a registration number is established by legal requirements. Namely, the Instructions on the procedure for filling out a declaration for goods, approved by the decision of the Customs Union of the Customs Union of May 20, 2010 No. 257. The customs declaration number must contain three elements separated by the separator sign “/”. Please note that spaces between elements are not allowed. The registration number of the customs declaration in practical use looks like this: 10702030/261016/0088410, or, for example, like this: 10502110/220215/0003344.

Now let's look at the content of this long code. In fact, each of his honors is logical and understandable. Knowing the composition of the number, it will be easier to check for correctness. So let's get started:

Element 1. These are eight digits indicating the code of the customs authority where the declaration is registered. In our example, code 10702030 is the number of the customs post of the Vladivostok seaport and 10502110 is the Ekaterinburg customs post (electronic declaration center). It is imperative to remember that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of which must be “10”.

Element 2. The date of registration at customs is entered here in the format: day, month, last two digits of the year. In our example, “261016” means that the declaration was registered on October 26, 2016, and “220215” means on February 22, 2015.

Element 3. This part of the code must necessarily have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number begins with one in each calendar year, i.e. the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and from October 26 – 88'410.

Filling out the customs declaration Column 2 “Sender/Exporter” - information about the person who sent the goods is indicated in the shipping documents, in accordance with which the movement of products began: the short name and location of the company.

Column 4 “Shipping specifications” – is filled in when using shipping specifications, lists and other similar documents when declaring goods, including those transported unassembled or disassembled, incomplete or unfinished. Please note: If the declaration is not printed, its registration number can be found in the declarant's software through which the goods were declared customs.

Column 8 “Recipient” - contains information about the person indicated as the recipient of the goods in the transport shipping documents, in accordance with which the transportation of goods was completed: for an organization - its short name and location, as well as the short name of the country in accordance with the classifier of countries of the world and other parameters. The customs declaration number 10702030/261016/0088410 must contain three elements separated by the separator “/”: customs authority code, registration date, serial number of the customs declaration for goods.

Column 18 “Identification and country of registration of the vehicle upon departure/arrival” - information about the transport that transported goods presented to the customs authority for the customs procedure. The exception is transit operations.

Column 20 “Delivery conditions” – information about the delivery conditions if the declared goods are imported to fulfill the contractual obligations of a foreign economic transaction.