31.01.2009, 18:38

They sent here an invoice for office rent in dollars and cents :) Apparently they noticed that it is growing :D How legal is it to present an invoice in dollars? If it's not too much trouble, here's a link to the law.

31.01.2009, 18:42

They sent here an invoice for office rent in dollars and cents. Apparently they noticed that it is growing. How legal is it to present an invoice in dollars?
What does the contract say?

If it's not too much trouble, here's a link to the law.
http://www.consultant.ru/popular/gkrf1/5_43.html#p2761

1. Monetary obligations must be expressed in rubles (Article 140).

3. The use of foreign currency, as well as payment documents in foreign currency when making payments on the territory of the Russian Federation for obligations, is permitted in cases, in the manner and on the conditions determined by law or in the manner established by it.

31.01.2009, 18:45

Cynic, illegal if there were no agreements described in the contract

31.01.2009, 18:52

Everything in the contract was in rubles. For some reason I thought that we couldn’t issue invoices in dollars at all.

31.01.2009, 19:46

in cases, in the manner and under the conditions determined by law or in the manner established by it.
Where are these rules written?

31.01.2009, 20:15

By the way, it’s also interesting. This week they sent me an invoice in euros. Purchase of materials, no contract. At my request, of course, they sent an invoice in rubles, but I wonder if in such cases it is possible to issue an invoice in euros?
P.S. We didn't leave UE for long: D Long live the ruble :)

31.01.2009, 20:23

it all depends on how it is formatted (see the piece of paper).
if it says “invoice” and there are signatures/seals, then it’s illegal...
and if it’s just a sign, then you can always say that this is a commercial offer and the information is in dollars “for reference”

31.01.2009, 20:44

Yes, I had an invoice, with signatures and a seal. I was very surprised that they were not afraid to send such invoices, I thought maybe this was allowed. Moreover, the account is not in UE, but in euros.

31.01.2009, 21:46

Where are these rules written?
Law on Currency Regulation (http://www.consultant.ru/popular/currency/)

31.01.2009, 22:20

Illegal, definitely

01.02.2009, 00:05

A resident cannot issue an invoice to a resident in foreign currency :)
According to the laws, state currency must circulate within the country.

01.02.2009, 00:12

Sent here an invoice for office rent in dollars and cents
They're just trying to scam you :)

If the contract says about the ruble, then it should only be rubles.

01.02.2009, 01:35

An account in any currency is normal and legal, unless it goes against the agreement.
According to the rental agreement, they must set the price at the price that was initially agreed upon and cannot unilaterally change the price, unless otherwise stated in the agreement.

01.02.2009, 01:52

An account in any currency is normal and legal
yeah.. do you have a foreign currency account to pay a bill in another country's currency? :D

01.02.2009, 03:02

unless it goes against the agreement.

An agreement is an insignificant piece of paper if it violates the law;) (from legal practice the term is insignificant:))

But there are real reasons for the account to be in dollars - if you have a joint venture and your bank is foreign trade :)
In general - they don’t - warn them with a slander (they even closed online stores for ye...) and don’t let them show off

01.02.2009, 03:07

yeah.. do you have a foreign currency account to pay a bill in another country's currency? :D
The second message quotes the law. Take the trouble to read it. Payment is made in ruble equivalent.

01.02.2009, 03:45


01.02.2009, 05:40

Payments on the territory of the Russian Federation are possible only in 1 currency, which is required to be accepted at all points engaged in the provision of services, trading activities, etc. - this is the Russian ruble, regardless of the denomination of coins/banknotes. Change too, only in Russian rubles. At least 1 million. in coins of 10 kopecks, they have no right to refuse on this basis. If the invoice is formalized legally correctly (stamps, signatures, etc.), then it is invalidated as violating the legislation of the Russian Federation. If the account is based on an agreement that states that the payment instrument between the counterparties will be a currency other than rubles from the Bank of Russia, then such an agreement will also be recognized by the court as invalid, because violates, as well as the bill, the legislation of the Russian Federation (Article 317 of the Civil Code of the Russian Federation). Also, if in an agreement and/or invoice and/or other document regulating the financial relations of the parties, prices are indicated in conventional units, then such an agreement and/or other documents will be declared invalid (amendments to the law on ZPP of January 1, 2005). Leasing does not apply to cases in which ecu and special drawing rights are used, well, not at all.
Maybe it helped..

01.02.2009, 15:34

savanna, read for yourself. an invoice with a stamp and then an invoice in euros? :D
and they can actually send you a piece of paper with the words “invoice” written on it. You can also write whatever you want there.
I've been reading for over 10 years now :)

Question: Is it possible to deduct VAT amounts indicated on the invoice in conventional units?

FEDERAL TAX SERVICE DEPARTMENT
IN MOSCOW

According to Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services), the taxpayer, in addition to the price (tariff) of the goods (work, services) sold, is obliged to present the corresponding amount of VAT for payment to the buyer of these goods (work, services).
When selling goods (work, services), the corresponding invoices are issued no later than five days, counting from the day of shipment of the goods (performance of work, provision of services).
In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding VAT amount is highlighted as a separate line.
If, under the terms of the transaction, the obligation is expressed in foreign currency, then, on the basis of paragraph 7 of Article 169 of the Tax Code of the Russian Federation, the amounts indicated in the invoice can also be expressed in foreign currency.
According to paragraph 1 of Article 169 of the Tax Code of the Russian Federation, an invoice received from a supplier of goods (works, services) gives the buyer the right to offset (refund) VAT amounts in the manner established by tax legislation.
Based on Articles 171 and 172 of the Tax Code of the Russian Federation, the total amount of VAT calculated in accordance with Article 166 of the Tax Code of the Russian Federation can be reduced by the amount of VAT paid to suppliers on goods (works, services) used to carry out transactions recognized as an object of taxation in that period , in which the conditions necessary for using a tax deduction are met: goods (work, services) have been paid for, accepted for accounting, there are invoices with the allocated tax amount.
Paragraph 3 of Article 153 of the Tax Code of the Russian Federation establishes that when determining the tax base for VAT, the taxpayer’s revenue (expenses) in foreign currency is recalculated in rubles at the exchange rate of the Central Bank of the Russian Federation, respectively, on the date of sale of goods (work, services) or on the date of actual expenditure.
Thus, according to the current procedure for applying VAT, in the case when, in accordance with the concluded agreement, payment for services, calculated on the basis of conventional units, is made in Russian rubles, the entire amount of tax actually paid in rubles is accepted for credit (reimbursement from the budget) from the buyer, in the reporting period when all the above conditions are met, including the availability of an invoice.

And about. Head of the Department
Tax Service Advisor, Rank I
N.V. Sinikova

Savanna added 02/01/2009 at 15:39
If the account is based on an agreement that states that the payment instrument between the counterparties will be a currency other than rubles from the Bank of Russia, then such an agreement will also be recognized by the court as invalid, because violates, as well as the bill, the legislation of the Russian Federation (Article 317 of the Civil Code of the Russian Federation). Also, if in an agreement and/or invoice and/or other document regulating the financial relations of the parties, prices are indicated in conventional units, then such an agreement and/or other documents will be declared invalid (amendments to the law on ZPP of January 1, 2005). rental relations for commercial purposes are regulated by the Civil Code, and not by the LPA.

Article 317 of the Civil Code directly provides for the possibility of concluding transactions in currency or conventional monetary units:

Article 317. Currency of monetary obligations

2. A monetary obligation may stipulate that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units (ecus, “special drawing rights”, etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the relevant currency or conventional monetary units on the day of payment, unless a different rate or another date for its determination is established by law or by agreement of the parties.

Invoice in euros - payment in rubles (sample)

During periods of instability of the ruble exchange rate, many companies prefer to enter into contracts in foreign currency. The amount of obligations arising under them is expressed in foreign monetary units. A peculiarity of such agreements concluded by residents is that payment of obligations does not occur in the currency of the agreement. For example, the invoice is in euros, and the payment is in rubles. A sample invoice can be downloaded from the link below.

What is the difference between an account in foreign currency and an account in rubles?

Issuing an invoice in foreign currency is no fundamentally different from issuing a similar document in rubles. It should indicate all the required details:

  • date of issue;
  • number;
  • name of the payer;
  • identifiers, name and address of the company receiving the funds;
  • her bank details;
  • name of paid goods (services, works), units of measurement;
  • unit price and cost;
  • condition for including VAT in the price.

As the account currency, you must indicate the currency of the agreement: if the agreement is in euros, then the invoice is in euros. A sample of such an invoice can be downloaded from the link below.

Invoice form in euros

It would be useful to indicate in the invoice a sample of filling out the “Purpose of payment” field in the payment order. For example: “Payment for equipment according to invoice No. 1-OB dated April 27, 2017 in accordance with equipment supply agreement No. OB-0417 (in euros), including VAT of 10,000.00 rubles.”

In addition, you can add a “reminder” to the counterparty about the terms of the contract to the invoice. For example: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment.” Or: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment, increased by 1%.”

In this regard, there is no point in duplicating invoice amounts expressed in foreign currency in rubles. The counterparty can pay a foreign currency invoice in rubles on any of the following days after it is issued. The ruble equivalent of the presented invoice is likely to change during this time.

The payment document must be signed by an authorized person(s) of the organization. It will be stamped if available.

Features of paying bills in foreign currency

What should an accountant follow when making payments under an agreement concluded by residents in foreign currency? For example, if the counterparty issues an invoice for payment in euros (a sample of such an invoice for downloading is available at the link in the text).

First of all, the provisions of the contract.

As a rule, it stipulates at what rate and on what date the currency is converted into rubles.

For example, an agreement may include the following clause: “Payment of obligations under the agreement is made at the official euro exchange rate established on the date of invoice.” Or: “Payment under the contract is made at the official euro exchange rate established on the date of payment by the Buyer, increased by 1.1%.”

What should you follow when the contract does not contain conditions for converting foreign currency obligations into rubles for payment? For example:

  • it is not indicated at what rate the conversion takes place,
  • it is not indicated on what date the conversion rate is set,
  • Both of the above circumstances are not specified.

In this case, conversion into rubles for payment must be made at the official exchange rate of the contract currency on the date of payment.

The same should be done if the contract does not contain a reference to the fact that payment is made in rubles.

A similar procedure applies when residents enter into contracts in dollars. Payment of advances and obligations under such agreements will not be in the currency of the agreement: invoices issued will be in dollars, and payment will be in rubles.

01/19/2015 - Is it possible to conclude contracts in foreign currency or c.u.?

///// Theme of the day: "Condition about the price in foreign currency or USD in consumer agreements".

///// As in the early 90s of the 20th century, due to the current difficult economic situation, the issue of concluding contracts in which the price is indicated in foreign currency or in conventional monetary units has become relevant for many business entities ( c.u.).

///// It should be noted that, as a general rule, in accordance with Art. 9 of the Federal Law of December 10, 2003 No. 173-FZ (as amended on November 4, 2014) “On Currency Regulation and Currency Control” – currency transactions between residents are prohibited.

///// However, according to clause 3 of Art. 317 of the Civil Code of the Russian Federation, the use of foreign currency, as well as payment documents in foreign currency when settling obligations on the territory of the Russian Federation, is permitted in cases, in the manner and under the conditions determined by law.

///// The main issue of establishing a price in a contract, expressed in foreign currency or in monetary units, is resolved depending on who is the counterparty to the contract: economic entity or consumer.

///// Setting prices in foreign currency or in monetary units. acceptable for contracts to which entrepreneurs are parties, for example, supply contracts, commission contracts, agency contracts.

///// Modern civil legislation determines that payments on the territory of the Russian Federation are carried out in rubles. At the same time, as follows from paragraph 2 of Art. 317 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), a monetary obligation can provide that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in monetary units.

///// However, it is necessary to agree on the exchange rate of foreign currency or in USD. in relation to the ruble and the moment of its determination. And if the rate is not agreed upon or established by law, the amount payable in rubles is determined at the official rate of the relevant foreign currency on the day of payment.

///// A typical example of the formulation of such a condition:
///// “The goods under this agreement are subject to payment in rubles at a price equivalent to ______________ euros.
The amount to be paid in rubles is determined at the ruble to euro exchange rate established by the Bank of Russia on the day the funds are written off from the buyer’s current account.”

///// As for establishing the condition on the price in foreign currency or cu. in consumer contracts, then such a determination of their price entails the risk of recognizing the price condition as contrary to the Law of the Russian Federation dated 02/07/1992 No. 2300-1 (as amended on 05/05/2014) “On the Protection of Consumer Rights”, since the norm contained in paragraph. 3 p. 2 art. 10 of this Law establishes that information about goods (works, services) must necessarily contain the price in rubles.

///// However, as law enforcement and judicial practice shows, this requirement does not exclude the possibility of establishing the contract price in rubles in an amount equivalent to a certain amount in foreign currency or in monetary units, in the manner provided for in paragraph 2 of Art. 317 Civil Code of the Russian Federation.

///// So, the ruling of the Moscow City Court dated June 22, 2010 in case No. 33-15931 is interesting. The Judicial Collegium for Civil Cases of the Moscow City Court, when considering the case on a cassation appeal against the decision of the Khamovnichesky District Court of Moscow dated December 10, 2009, proceeded from the fact that, according to Art. Art. 421, 422 of the Civil Code of the Russian Federation, citizens and legal entities are free to enter into an agreement. The agreement must comply with the rules obligatory for the parties, established by law and other legal acts (imperative norms) in force at the time of its conclusion.

///// In accordance with Art. 317 of the Civil Code of the Russian Federation, a monetary obligation may stipulate that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units (ecus, “special drawing rights”, etc.).

///// In this case, the amount payable in rubles is determined at the official exchange rate of the relevant currency or conventional monetary units on the day of payment, unless a different rate or another date for its determination is established by law or by agreement of the parties.

///// Thus, the Judicial Collegium for Civil Cases of the Moscow City Court came to the conclusion that the claim to change the terms of the contract for the sale and purchase of a vehicle was rightfully refused, since the plaintiff’s arguments that the terms of the agreement to pay for goods in rubles at the Bank of Russia exchange rate on the day of payment contradict the requirements of the Law of the Russian Federation "On the Protection of Consumer Rights" and violate its rights, are unfounded and based on an incorrect interpretation of the law, while the parties to the contract were free to enter into it and agreed to set the price goods.

///// It should be noted that the position of the Federal Service for Supervision of Consumer Rights Protection and Human Welfare is similar (see: Information from Rospotrebnadzor dated December 17, 2014 “On indicating the price of goods in conventional units”).

///// Thus, regarding consumer contracts, then determining their price in currency (cu) may entail the risk of the price condition being recognized as contrary to consumer protection legislation.

///// Review prepared by the company

The article will focus on transactions where the cost of a product is expressed in currency or conventional units, and the buyer pays in rubles. We have already looked at how such transactions are reflected in the tax and accounting records of the supplier (see “”). And today’s article is devoted to accounting with the buyer.

Introductory information

If the supply price is expressed in foreign currency, and payment is made in rubles, exchange rate differences appear in accounting and tax accounting.

Accounting for exchange rate differences by the buyer depends on the moment at which he paid the supplier. Let's consider in detail all the possible options.

Option one: payment received after shipment

In the buyer's accounting, costs arise in the form of the cost of the goods received, expressed in currency or conventional units. According to accounting standards, expenses must be recalculated at the exchange rate established on the date of shipment. This follows from paragraph 6 “Accounting for assets and liabilities, the value of which is expressed in foreign currency.” In tax accounting, costs are also recalculated at the exchange rate on the date of shipment (clause 10 of Art. Tax Code of the Russian Federation). Let us immediately make a reservation that hereinafter it is assumed that the purchasing company is on the general taxation system and uses the accrual method.

Next, the supply payables must be adjusted up or down, depending on whether the exchange rate increases or decreases. Adjustments are made through exchange rate differences.

The moment and procedure for determining exchange rate differences in tax and accounting are the same. This follows from paragraph 8 of Article of the Tax Code of the Russian Federation, paragraph 10 of Article of the Tax Code of the Russian Federation and from the provisions. Thus, the exchange rate difference is formed on the last day of each month until full payment is made. Plus, the exchange rate difference is formed at the time of payment, both full and partial.

The exchange rate difference on the last day of each month is the cost of the unpaid part of the delivery in foreign currency or monetary units, multiplied by the difference between the two rates. The first rate is on the date of the previous recalculation (if there have been no recalculations yet, then on the delivery date). The second course is for the current date, that is, the last day of the month.

The exchange rate difference at the time of payment consists of two parts. To find the first part, you need to take the cost of part of the delivery (in foreign currency or cu), which is paid by the buyer. To find the second part, you need to take the cost of the remaining unpaid part of the delivery in foreign currency or cu. Both the first and second values ​​must be multiplied by the difference between the two rates: on the date of the previous recalculation (if there have been no recalculations yet, then on the delivery date) and on the date of payment.

If the exchange rate has decreased since the previous recalculation (or delivery), then the resulting difference is positive. Both in tax and accounting it should be classified as non-operating income (subclause 11 of article TC of the Russian Federation and clause 13).

If the exchange rate has increased since the previous recalculation (or delivery), then the resulting difference is negative. Both in tax and accounting it is supposed to be written off as non-operating expenses (subclause 5, clause 1, article 1 of the Tax Code of the Russian Federation and clause 13).

Particular attention should be paid to VAT deduction. Its value is formed once - at the time of shipment at the rate established on the date of shipment. When making subsequent payments, the deduction amount is not adjusted, even if the exchange rate changes. Exchange differences (both positive and negative) are included in income and expenses along with VAT (Clause 1 of Article of the Tax Code of the Russian Federation).

Fill out and submit the balance sheet using the current form to the Federal Tax Service and Rosstat

Example 1
In March, Alpha LLC shipped to Betta LLC a consignment of goods with a total value of 120,000 conventional units (including VAT 20% - 20,000 USD). The exchange rate on the date of shipment was 45 rubles/cu. The exchange rate as of March 31 was 42 rubles/cu.
In April, Betta LLC partially paid for the goods, transferring 40,000 USD to Alfa. at the rate of 40 rubles/cu. The exchange rate as of April 30 was 38 rubles/cu.
In May, Betta finally paid for the goods, transferring the remaining 80,000 USD. at the rate of 35 rubles/cu.

Betta's accountant reflected these transactions as follows.
In March, on the date of shipment, he made the following entries:
DEBIT 41 CREDIT 60
- 4,500,000 rub. ((120,000 c.u. - 20,000 c.u.) x 45 rub./c.u.) - reflects the cost of the goods received;
DEBIT 19 CREDIT 60
- 900,000 rub. (20,000 c.u. x 45 rub./c.u.) - input VAT is reflected.
Tax accounting includes costs associated with production and sales in the amount of RUB 4,500,000.
On March 31, the accountant made the following entry:
DEBIT 60 CREDIT 91
- 360,000 rub. (120,000 c.u. x (45 rub./c.u. - 42 rub./c.u.) - reflects the positive exchange rate difference when recalculating accounts payable at the rate on the last day of the month.
Non-operating income in the amount of 360,000 rubles was generated in tax accounting.

In April, on the date of transfer of money to Alpha’s account, the accountant made
postings:
DEBIT 60 CREDIT 51
- 1,600,000 rub. (40,000 c.u. x 40 rub./c.u.) - partial payment was transferred to the account of Alpha LLC;
DEBIT 60 CREDIT 91
- 80,000 rub. (40,000 c.u. x (42 rub./c.u. - 40 rub./c.u.) - reflects the positive exchange rate difference when recalculating the amount of payment according to the kur on the day of payment;
DEBIT 60 CREDIT 91
- 160,000 rub. ((120,000 c.u. - 40,000 c.u.) x (42 rub./cu. - 40 rub./c.u.) - reflects the positive exchange rate difference when recalculating the balance of accounts payable at the exchange rate for the day payment.
In tax accounting, non-operating income was generated in the amount of 240,000 rubles (80,000+160,000).
On April 30, the accountant made the following entry:
DEBIT 60 CREDIT 91
- 160,000 rub. ((120,000 c.u. - 40,000 c.u.) x (40 rub./cu. - 38 rub./c.u.) - reflects the positive exchange rate difference when recalculating the balance of accounts payable at the exchange rate for the last day of the month.
Non-operating income in the amount of 160,000 rubles was generated in tax accounting.

In May, the accountant made the following entries:
DEBIT 60 CREDIT 51
- 2,800,000 rub. (80,000 c.u. x 35 rub./c.u.) - the final payment was transferred to the account of Alpha LLC;
DEBIT 60 CREDIT 91
- 240,000 rub. (80,000 c.u. x (38 rub./c.u. - 35 rub./c.u.) - reflects the positive exchange rate difference when recalculating the payment amount at the rate on the day of payment.
Tax accounting shows non-operating income in the amount of 240,000 rubles.

Option two: payment was received before shipment took place

If the buyer makes a 100% prepayment, then he generates expenses in the form of the cost of the goods at the time of transfer of money at the rate on the date of prepayment. Subsequently, during shipment, no adjustments are made, and exchange rate differences are not generated. In the accounting rules, this norm is enshrined in paragraph 9. In tax accounting, paragraph 9. In tax accounting, the absence of exchange rate differences when paying in advance is stated in subparagraph 11 of Article of the Tax Code of the Russian Federation and in subparagraph 5 of paragraph 1 of Article of the Tax Code of the Russian Federation.

The VAT deduction is also generated once - at the time of transfer of the advance payment. The amount indicated by the supplier in the “advance” invoice and calculated at the exchange rate on the date of the advance is accepted for deduction. Further, at the time of shipment, the supplier does not recalculate the VAT amount, as the Federal Tax Service reminded in letter dated July 21, 2015 No. ED-4-3/12813 (see “”). Therefore, the buyer should not recalculate the deduction amount.

Example 2
According to the agreement, Wholesaler LLC must supply products worth 240,000 USD to Magazin LLC. (including VAT 20% - 40,000 USD). In turn, the “Store” undertakes to make a 100% prepayment.
In July, “Store” transferred 240,000 USD to the account of “Wholesaler”. at the rate of 55 rubles/cu.
In August, “Wholesaler” shipped all the goods to “Store”. The exchange rate on the date of shipment was 60 rubles/cu.
The accountant of the “Store” reflected these transactions as follows:

In July he made postings:
DEBIT 60 CREDIT 51
- 13,200,000 rub. (240,000 c.u. x 55 rub./c.u.) - one hundred percent prepayment was transferred to the account of Wholesaler LLC;
DEBIT 68 CREDIT 76
- 2,200,000 rub. (40,000 c.u. x 55 rub./c.u.) - accepted for deduction of VAT on prepayment.


DEBIT 41 CREDIT 60
- 11,000,000 rub. ((240,000 c.u. - 40,000 c.u.) x 55 rub./c.u.) - reflects the cost of the goods received;
DEBIT 19 CREDIT 60
- 2,200,000 rub. (40,000 c.u. x 55 rub./c.u.) - input VAT reflected;
DEBIT 68 CREDIT 19
- 2,200,000 rub. — input VAT is presented for deduction;
DEBIT 76 CREDIT 68
- 2,200,000 rub. — VAT, previously accepted for deduction from the advance payment, has been restored.
Tax accounting includes costs associated with production and sales in the amount of 11,000,000 rubles.
The accountant did not make any recalculations or adjustments due to exchange rate changes.

Option three: one part of the payment is transferred before shipment, and the second part - after shipment

In case of incomplete prepayment, the buyer's expenses consist of two parts. The first is the amount of the advance. The second is the cost of the goods paid after shipment.

The first part is reflected in accounting in the same way as with full prepayment. That is, expenses are formed at the exchange rate on the date of the advance and are not subsequently adjusted. The amount of VAT deduction is determined at the time of receipt of the prepayment, and is not recalculated upon shipment.
For the second part, the same rules apply as in the situation where payment is transferred after shipment. This means that expenses must be calculated at the exchange rate on the day of shipment, and then regularly, until full payment, exchange rate differences must be shown. The VAT deduction should be generated once - at the time of shipment, and should not be adjusted further.

Example 3
According to the terms of the agreement, Zavod LLC must supply goods worth 120,000 USD to Dealer LLC. (including VAT 20% - 20,000 USD). In turn, the “Dealer” undertakes to pay for the delivery in two installments. The first part in the amount of 30,000 USD must be transferred in advance, and the second part in the amount of 90,000 USD - after shipment.
The advance payment was credited to the Plant's account in June, the exchange rate on the date the advance was credited was 50 rubles/cu.
The shipment took place in July. The exchange rate on the date of shipment was 55 rubles/cu. The exchange rate as of July 31 was 60 rubles/cu.
The second part of the money was transferred to the “Plant” account in August. The exchange rate on the date of crediting the money was 65 rubles/cu.

The Dealer's accountant reflected these transactions as follows.
In June he made postings:
DEBIT 60 CREDIT 51
- 1,500,000 rub. (30,000 c.u. x 50 rub./c.u.) - partial prepayment was transferred to the account of Zavod LLC;
DEBIT 68 CREDIT 76
- 250,000 rub. ((30,000 c.u.: 120% x 20%) x 50 rub./c.u.) - accepted for deduction of VAT on prepayment.

In July, on the date of shipment, the accountant made the following entries:
DEBIT 41 CREDIT 60
- 5,375,000 rub. ((RUB 1,500,000 - RUB 250,000) + (CU 120,000 - CU 30,000): 120% x 100% x 55 RUR/CU) - reflects the cost of the goods received ;
DEBIT 19 CREDIT 60
- 1,075,000 rub. (RUB 250,000 + (CU 120,000 - CU 30,000): 120% x 20% x 55 RUR/CU) - input VAT is reflected;
DEBIT 68 CREDIT 19
- 1,075,000 rub. — input VAT is presented for deduction;
DEBIT 76 CREDIT 68
- 250,000 rub. — VAT, previously accepted for deduction from prepayment, has been restored;
Tax accounting includes costs associated with production and sales in the amount of RUB 5,375,000.
On July 31, the accountant made the following entry:
DEBIT 91 CREDIT 60
- 450,000 rub. ((120,000 c.u. - 30,000 c.u.) x (60 rub./cu. - 55 rub./c.u.) - reflects the negative exchange rate difference when recalculating the balance of accounts payable at the exchange rate for the last day of the month.
Non-operating expenses in the amount of RUB 450,000 have been generated in tax accounting.

In August, the accountant made the following entries:
DEBIT 60 CREDIT 51
- 5,850,000 rub. (90,000 c.u. x 65 rub./c.u.) - the final payment was transferred to the account of Zavod LLC;
DEBIT 91 CREDIT 60
- 450,000 rub. (90,000 c.u. x (65 rub./c.u. - 60 rub./c.u.) - reflects the negative exchange rate difference when recalculating the payment amount at the rate on the day of payment.
Tax accounting shows non-operating expenses in the amount of 450,000 rubles.

In business practice, you can often find contracts in which the cost of goods, works, and services is established in foreign currency. Payment is made in rubles at the rate agreed upon by the parties. Moreover, as a rule, the terms of the contract may provide for full or advance payment, as well as full subsequent payment. Let's look at examples of the procedure for determining the cost of goods and calculating VAT in all possible cases.

Settlements between Russian organizations must be made in the national currency - Russian rubles (Article 140 of the Civil Code of the Russian Federation). But at the same time, in the contract (both for the purchase of goods and for the provision of services), their value, by agreement of the parties, can be established in any foreign currency (clause 2 of Article 317 of the Civil Code of the Russian Federation). Payment is made in rubles at the rate agreed upon by the parties. It is usually determined according to the official exchange rate of the Bank of Russia on the day the funds are transferred. The parties to the agreement can also set a different rate, for example, the official rate plus 1.5% or minus 0.7%, etc.

Note. See the article “Accounting for a bill of exchange denominated in foreign currency and certifying the right to receive it” on p. 25 magazine N 2, 2016.

Sellers (executors) prefer to enter into contracts in conventional units during periods of weakening of the ruble against foreign currencies, which are not so rare for us (especially in recent years), in order to insure against very probable losses.

The buyer of the goods capitalizes it at the price indicated in the seller’s primary documents. VAT will be deducted in the amount indicated on the seller's invoice. The terms of the contract may establish different payment procedures for purchased goods. The most accessible payment methods were set out in the dialogue between Bender and Mechnikov in “The Twelve Chairs” by Ilf and Petrov. Most often there are three options:

1) in the morning - money, in the evening - chairs (full advance payment);

2) in the morning - chairs, in the evening - money (full subsequent payment);

3) agreement is the product with complete non-resistance of the parties (partial advance payment).

The Ministry of Finance of Russia in Letter dated December 23, 2015 N 03-07-11/75467 explained in detail the procedure for determining the cost of goods and calculating value added tax in each of these options. Let's look at them.

1. Full advance payment. If full advance payment is made on the date of receipt, the entire cost of the goods and the amount of VAT accrued on it, expressed in foreign currency, are recalculated by the seller into rubles. Regardless of changes in the exchange rate on the date of shipment of the goods, its cost is no longer subject to recalculation. Thus, there is no exchange difference in the seller's accounting. This is also confirmed by Letter of the Ministry of Finance of Russia dated January 19, 2016 N 03-03-06/1/1361.

The buyer, having received the primary accounting documents and an invoice, where the cost of the goods and VAT will already be fully determined, receives it at the same price. The ruble exchange rate on the date of receipt of the goods (registration of documents) also has no meaning for him. Consequently, there is no exchange difference in the buyer's accounting either.

2. Full subsequent payment. In this case, the amount of money that the buyer of the materials will have to pay the seller is not yet known.

On the date of shipment, the seller is obliged to convert the cost of the goods from foreign currency into rubles (as well as the amount of VAT) at today's rate (clause 4 of Article 153 of the Tax Code of the Russian Federation). Upon receipt of payment, the resulting difference in full amount (without recalculation of VAT) is recognized by the seller as a positive (clause 1 of Article 250 of the Tax Code of the Russian Federation) or negative (clause 5 of clause 1 of Article 265 of the Tax Code of the Russian Federation) exchange rate difference and is attributed to non-operating income or seller's expenses.

The buyer of the goods receives them on the basis of the seller’s primary documents, that is, at the exchange rate on the day of shipment. The difference arising on the date of payment is recognized by him in full (without recalculation of VAT) as a negative or positive exchange rate difference and is attributed to non-operating expenses or income.

3. Partial advance payment. In this case, the buyer pays some part of the cost of the goods stipulated by the contract (20% - 50% - 73%) before receiving it, and the rest (80% - 50% - 27%) - only later, within the period also stipulated by the contract.

Consequently, on the date of receipt of the prepayment, this part of the cost of the goods (let it be 20%) will already be known to the seller, and he must convert the remaining 80% into rubles at the exchange rate on the date of shipment. And when the debt is repaid, the resulting exchange rate difference (positive or negative) will be attributed in full to non-operating income or expenses.

The buyer, as in previous cases, capitalizes the goods according to the primary documents, and the difference that arises when paying the debt will be attributed to his non-operating expenses or income.

Example 1. The procedure for accepting for accounting goods, the cost of which is expressed in conventional units, with full advance payment.

Alpha LLC entered into an agreement to purchase a batch of furniture from Beta PJSC. According to the terms of the agreement, the cost of the goods is USD 10,000 plus USD 1,800 VAT at the Bank of Russia exchange rate on the day of payment. The contract also stipulates full advance payment of the cost of the purchased goods.

Let’s assume that on the day the advance payment was transferred, the ruble to US dollar exchange rate was 75 rubles/dollar. USA.

Thus, 885,000 rubles were transferred to Beta PJSC. ($11,800 x RUB 75/USD), of which RUB 135,000. ($1800 x 75 RUR/USD) VAT.

In the accounting registers of Alpha LLC, the transfer of prepayment was reflected by the entry:

Debit 60 Credit 51 - 885,000 rub.

PJSC "Beta" on the date of receipt of funds accounted for them by posting:

Debit 51 Credit 62 - 885,000 rub.

If the advance payment and shipment (sale) of furniture were made in the same tax period, then, according to the Ministry of Finance of Russia (Letter dated October 12, 2011 N 03-07-14/99) and the judicial authorities (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 10, 2009 N 10022/08), the seller is not obliged to charge VAT and issue the buyer an advance invoice for the advance payment received.

And even if the seller charges VAT with the entry:

Debit 76 (sub-account "VAT on prepayments") Credit 68 (sub-account "Calculations for VAT") - 135,000 rubles,

and issues an advance invoice to the buyer, the latter is in no way obliged to accept it for deduction.

On the date of shipment of the goods, regardless of the ruble exchange rate (whether it has risen in price or fallen in price), Beta PJSC will reflect the sale in the amount of the previously received advance payment with the following transactions:

Account correspondence

Amount, rub.

90 (sub-account "Revenue")

Accrued revenue from the sale of goods

90 (sub-account "VAT")

68 (sub-account "VAT calculations")

VAT accrued on sales of goods

68 (sub-account "VAT calculations")

76 (sub-account "VAT on prepayments")

Accepted for deduction of VAT accrued on previously received prepayment (if it was accrued)

Alpha LLC, having received primary documents and an invoice from the seller, capitalizes the furniture according to the information specified in them with the following postings:

Account correspondence

Amount, rub.

Goods received from the supplier are capitalized

($10,000 x 75 RUR/USD)

The amount of value added tax on the purchased product is reflected

68 (sub-account "VAT calculations")

VAT on purchased goods is deductible

If payment is made after receiving the goods, the picture will look slightly different.

Example 2. The procedure for accepting for accounting goods, the cost of which is expressed in conventional units, with full subsequent payment.

Alpha LLC entered into an agreement to purchase a batch of furniture from Beta PJSC. According to the terms of the agreement, the cost of the goods is USD 10,000 plus USD 1,800 VAT at the Bank of Russia exchange rate on the day of payment. The contract also stipulates that payment for furniture must be made within five days after receipt.

Let’s assume that on the date of furniture shipment the exchange rate was 75 rubles/dollar. USA.

PJSC "Beta" will show the cost of the goods in the shipping documents in the amount of 750,000 rubles. ($10,000 x RUB 75/USD), and VAT on the invoice is RUB 135,000. ($1800 x 75 RUR/USD).

The postings will therefore be:

Debit 62 Credit 90 (sub-account "Revenue") - 885,000 rubles;

Debit 90 (sub-account "VAT") Credit 68 (sub-account "Calculations for VAT") - 135,000 rubles.

Alpha LLC, accordingly, capitalizes the received furniture with the following entries:

Debit 41 Credit 60 - 750,000 rub.;

Debit 19 Credit 60 - 135,000 rub.;

Debit 68 (sub-account "VAT calculations") Credit 19 - 135,000 rubles.

Let’s assume that on the date of payment the ruble exchange rate against the dollar was 78 rubles/dollar. USA.

Thus, Alpha LLC will have to pay 920,400 rubles. (11.8 USD x 1000 units x 78 RUB/USD), that is, 35,400 RUB. more (RUB 920,400 - RUB 885,000) than was indicated in the documents received from Beta PJSC (delivery note and invoice).

And although in the payment order in the “Purpose of payment” field it will be indicated: “Including VAT 140,400 rubles.”, all 35,400 rubles. how PJSC Beta will attribute the positive exchange rate difference to its non-operating income.

The postings will be:

Debit 51 Credit 62 - 920,400 rubles;

Debit 62 Credit 91 (subaccount "Other income") - 35,400 rubles.

Alpha LLC, accordingly, will attribute its negative exchange rate difference to non-operating expenses by recording:

Debit 60 Credit 51 - 920,400 rubles;

Debit 91 (subaccount "Other expenses") Credit - 35,400 rubles.

And the third payment option.

Example 3. The procedure for accepting for accounting goods, the cost of which is expressed in conventional units, with partial advance payment.

Alpha LLC entered into an agreement to purchase a batch of furniture from Beta PJSC. According to the terms of the agreement, its cost is USD 10,000 plus USD 1,800 VAT at the Bank of Russia exchange rate on the day of payment. The contract also stipulates that 40% of the cost of the goods must be paid three days before receipt, and the remaining 60% - no later than five days after receipt.

Upfront payment to seller is $4,720 ($11,800 x 431 x 40%). Let’s assume that the exchange rate on the date of transfer was 75 rubles/dollar. USA. Transfer 354,000 rub. (USD 4,720 x 75 RUB/USD) in the accounting registers of Alpha LLC will be reflected by the following posting:

Debit 60 Credit 51 - 354,000 rub.

PJSC "Beta" will account for the received funds by recording:

Debit 51 Credit 62 - 354,000 rub.

On the date of shipment of furniture (at an exchange rate of 78 rubles/US dollars), its cost will be 906,240 rubles. (RUB 354,000 + USD 11,800 x 60% x RUB 78/USD), including VAT - RUB 138,240. (RUB 906,240 / 118% x 8%).

PJSC "Beta" will reflect the shipment of goods with the following records:

Debit 62 Credit 90 (sub-account "Revenue") - 906,240 rubles;

Debit 90 (sub-account "VAT") Credit 68 (sub-account "Calculations for VAT") - 138,240 rubles.

Alpha LLC records the received furniture with the following entries:

Debit 41 Credit 60 - 768,000 rub. (906,240 rub. - 138,240 rub.);

Debit 19 Credit 60 - 138,240 rubles;

Debit 68 (sub-account "VAT calculations") Credit 19 - 138,240 rubles.

Alpha LLC remains in debt in the amount of RUB 552,240. ($7080 at the rate of 78 RUB/USD).

On the date of debt repayment, the exchange rate became equal to 77 rubles/dollar. USA.

Alpha LLC, therefore, will transfer 545,160 rubles. (7080 x 77 RUR/USD), which will be reflected by the entries:

PJSC "Beta" will account for the funds received using the following entries:

With the constantly falling ruble, concluding an agreement in conventional units is beneficial for the seller, since he also makes money on the exchange rate difference. The buyer has to bear additional costs.

If the ruble exchange rate constantly fluctuates, then the seller may lose.

Product purchased from a foreign seller

But the product can also be purchased from a foreign seller. In this case, it is not prohibited to pay in the appropriate currency. To carry out settlements in an authorized bank (which has a license from the Bank of Russia for operations in the relevant currency), a current currency account is opened in the manner prescribed by Bank of Russia Instruction No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts” , deposit accounts."

If the amount of the agreement exceeds $50,000, then the transaction passport must be presented to the authorized bank (clause 5.2 of Bank of Russia Instruction No. 138-I dated June 4, 2012 “On the procedure for residents and non-residents to submit documents and information related to foreign exchange transactions to authorized banks transactions, the procedure for issuing transaction passports, as well as the procedure for recording foreign exchange transactions by authorized banks and monitoring their implementation").

First of all, you should pay attention that the purchase of imported goods for their seller (a foreign company) does not entail for him the obligation to calculate and pay VAT to the budget of the Russian Federation. However, state bins will not remain without VAT on this product.

The tax payer (clause 1 of Article 143 of the Tax Code of the Russian Federation) is the organization purchasing the goods. The tax is paid when crossing the customs border of the Customs Union. The procedure for determining the tax base is established by Art. 160 of the Tax Code of the Russian Federation and is calculated based on the customs value of the imported goods, customs duties and excise taxes (for excisable goods) (clause 1 of Article 160 of the Tax Code of the Russian Federation).

Based on documents confirming the payment of tax, the buyer has the right to accept it for deduction after the goods are posted (Clause 1, Article 172 of the Tax Code of the Russian Federation).

The buyer can include the costs of customs clearance of goods (both in accounting registers and for tax purposes) in their cost (clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06. 2001 N 44n (hereinafter referred to as PBU 5/01), clause 1 of Article 320 of the Tax Code of the Russian Federation) or immediately write them off as expenses (clause 13 of PBU 5/01, clause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

Material assets purchased for foreign currency, when accepted for accounting, are subject to conversion into rubles.

The procedure for recalculating their value in the accounting registers is determined by paragraphs 7, 9, 10 of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2006), approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n (hereinafter referred to as PBU 3/2006).

As when concluding an agreement in conventional units (foreign currency, but payment in rubles), everything depends on the established payment procedure: full advance payment, full subsequent payment, partial advance payment.

With full advance payment (in the morning - money, in the evening - chairs) The transfer of the advance in the buyer's accounting registers will be reflected by the entry:

Debit account 60 Credit account 52.

The resulting receivables are recalculated into rubles at the Bank of Russia exchange rate on this date and are not subject to further recalculation (clause 10 of PBU 3/2006).

For tax purposes, an advance transferred in foreign currency is recalculated into rubles at the Bank of Russia exchange rate on the date of payment and is not subject to further recalculation (clause 10 of Article 272 of the Tax Code of the Russian Federation).

The received (and already paid for) goods, regardless of the terms of delivery and the exchange rate on the date of posting, are reflected (both in the accounting registers and for tax purposes) at the exchange rate on the date of transfer of the advance payment (clause 9 of PBU 3/2006, clause 2 Article 254, paragraph 10 of Article 272 of the Tax Code of the Russian Federation).

Thus, the posting of goods will be reflected by the entry:

Debit account 41 Credit account 60.

Customs clearance of goods and payment of VAT will be reflected in the following transactions:

Account correspondence

Customs duties and fees paid

Duties and fees paid are included in the price of the item.

68 (sub-account "VAT calculations")

68 (sub-account "VAT calculations")

68 (sub-account "VAT calculations")

Upon subsequent payment (in the morning - chairs, in the evening - money) the purchased goods are accounted for at the rate in effect on the date of acceptance for accounting (obtaining ownership rights) (clause 6 of PBU 3/2006, clause 10 of Article 272 of the Tax Code of the Russian Federation).

The resulting accounts payable are subject to recalculation on the date of their repayment or at the end of the reporting period (month).

With partial advance payment the prepaid part of the cost of the goods is determined based on the advance amount, and the remaining unpaid part is determined based on the exchange rate on the date of acquisition of ownership of the goods.

The resulting accounts payable (in the amount of the unpaid part of the cost of the goods) is subject to recalculation either on the date of its repayment or at the end of the reporting period (if it has not been repaid by that time).

The difference (positive or negative) arising in connection with a change in exchange rate is subject to attribution to other (non-operating) income or expenses by recording:

Debit of account 60 Credit of account 91 (sub-account "Other income")

Debit account 91 (sub-account "Other expenses") Credit account 60.

Let's consider all of the above using conditional examples.

Example 4. The procedure for recording the acquisition of imported goods with full advance payment.

Alpha LLC entered into an agreement with a foreign supplier to purchase a batch of furniture from him with full advance payment. The transaction amount is $45,000. Also, according to the terms of the contract, the buyer must first pay $20,000, and then, after two weeks, the remaining $25,000.

The goods are delivered in three equal lots, each costing $15,000. Let’s assume that the exchange rate on the date of transfer of the first part of the advance was 75 rubles/dollar. USA.

His payment was recorded as follows:

When transferring the second part of the advance, the rate was 80 rubles/dollar. USA and in the accounting registers of Alpha LLC the following entries were made:

Debit 60 Credit 52 - 2,000,000 rub. ($25,000 x 80 RUR/USD).

Thus, the cost of the entire product will be equal to 3,500,000 rubles. (RUB 1,500,000 + RUB 2,000,000).

The first advance paid 44.44% of the cost of the goods ($20,000 / $45,000 x 100), and the second - 55.56%.

The first shipment of goods was received in the amount of 33.33% ($15,000 / $45,000 x 100) of the total quantity.

Consequently, the cost of the first batch will be equal to 75% (33.33% / 44.44%) of the amount of the first advance, that is, 1,125,000 rubles. (RUB 1,500,000 x 75%).

The third batch was received in the amount of 33.34% of their total quantity. Its cost is equal to 60% (33.34% / 55.56%) of the cost of the second advance, that is, 1,200,000 rubles. (RUB 2,000,000 x 60%).

The cost of the second batch will thus be equal to 1,175,000 rubles. (RUB 3,500,000 - RUB 1,125,000 - RUB 1,200,000).

However, the same results can be reached in a simpler way.

The cost of the first batch of goods is converted into rubles at the rate of transfer of the first advance payment and will be equal to 1,125,000 rubles. (USD 15,000 x RUB 75/USD), the cost of the third installment is at the exchange rate on the date of transfer of the second advance and will be RUB 1,200,000. ($15,000 x 80 RUR/USD). The cost of the second batch will be 1,175,000 rubles. (RUB 3,500,000 - RUB 1,125,000 - RUB 1,200,000).

Let's assume that the customs duty charged is 5% of the value of the goods at the exchange rate on the day of customs clearance, and the VAT rate is 18%.

The receipt of the first batch (at an exchange rate of 77 rubles/US dollars) should be reflected in the following entries:

Account correspondence

Amount, rub.

The first batch of goods was received

Customs duty paid

($15,000 x 77 RUR/USD x 5%)

68 (sub-account "VAT calculations")

VAT paid on the import of material assets

[(USD 15,000 x RUB 77/USD + RUB 57,750) x 18%]

68 (sub-account "VAT calculations")

The amount of value added tax subject to accrual to the budget when importing material assets has been calculated

68 (sub-account "VAT calculations")

The amount of accrued and paid tax on capitalized material assets is accepted for deduction

The cost of this batch will thus be 1,182,750 rubles. (RUB 1,125,000 + RUB 57,750).

The receipt of the second batch (at an exchange rate of 79 rubles/US dollars) will be reflected in the following transactions:

Account correspondence

Amount, rub.

The second batch of goods has been received

Customs duty paid

($15,000 x 79 RUR/USD x 5%)

The duty paid is included in the price of the goods

68 (sub-account "VAT calculations")

VAT paid on the import of material assets

[(USD 15,000 x RUB 79/USD + RUB 59,250) x 18%]

68 (sub-account "VAT calculations")

The amount of value added tax subject to accrual to the budget when importing material assets has been calculated

68 (sub-account "VAT calculations")

The amount of accrued and paid tax on capitalized material assets is accepted for deduction

The cost of the second batch will thus be 1,234,250 rubles. (RUB 1,175,000 + RUB 59,250).

The third batch (at the rate on the day of customs inspection is 78 rubles/USD) should be recorded with the following entries:

Account correspondence

Amount, rub.

The third batch of goods has been received

Customs duty paid

($15,000 x 78 RUR/USD x 5%)

The duty paid is included in the price of the goods

68 (sub-account "VAT calculations")

VAT paid on the import of material assets

[(USD 15,000 x RUB 78/USD + RUB 58,500) x 18%]

68 (sub-account "VAT calculations")

The amount of value added tax subject to accrual to the budget when importing material assets has been calculated

68 (sub-account "VAT calculations")

The amount of accrued and paid tax on capitalized material assets is accepted for deduction

The cost of this batch will thus be 1,258,500 rubles. (RUB 1,200,000 + RUB 58,500).

The cost of all goods received, therefore, will be equal to RUB 3,675,500. (RUB 1,182,750 + RUB 1,234,250 + RUB 1,258,500).

Example 5. The procedure for recording the acquisition of imported goods upon subsequent payment.

Alpha LLC entered into an agreement with a foreign supplier to purchase goods from him with full advance payment. The transaction amount is $45,000. Payment must be made no later than 10 days from the date of receipt.

As in the previous example, assume that the customs duty charged is 5% of the value of the goods at the exchange rate on the day of customs clearance, and the VAT rate is 18%.

Then the receipt of goods (at an exchange rate of 75 rubles/US dollars) should be taken into account with the following entries:

Account correspondence

Amount, rub.

Receipt of goods reflected

($45,000 x 75 RUR/USD)

Customs duty paid

(RUB 3,375,000 x 5%)

The duty paid is included in the price of the goods

68 (sub-account "VAT calculations")

VAT paid on the import of material assets

[(RUB 3,375,000 + RUB 168,750) x 18%]

68 (sub-account "VAT calculations")

The amount of value added tax subject to accrual to the budget when importing material assets has been calculated

68 (sub-account "VAT calculations")

The amount of accrued and paid tax on capitalized material assets is accepted for deduction

The cost of goods will thus be 3,543,750 rubles. (RUB 3,375,000 + RUB 168,750).

Accounts payable in the amount of USD 45,000 will be repaid at the rate of RUB 80/USD. USA.

This operation will be reflected by wiring:

Debit 60 Credit 52 - 3,600,000 rub. ($45,000 x 80 RUR/USD).

The resulting negative exchange rate difference in the amount of RUB 225,000. (RUB 3,600,000 - RUB 3,375,000) should be written off as expenses by posting:

Debit 91 (subaccount "Other expenses") Credit 60 - 225,000 rub.

Example 6. The procedure for recording the acquisition of imported goods with partial advance payment.

Alpha LLC entered into an agreement with a foreign supplier to purchase goods from him. The transaction amount is $45,000. In this case, $20,000 is paid as an advance payment, and the remaining $25,000 is paid within 10 days after receiving the goods.

The transfer of the prepayment (at the rate of 75 rubles/US dollars) was taken into account by the posting:

Debit 60 Credit 52 - 1,500,000 rub. ($20,000 x 75 RUR/USD).

Receipt of goods (at an exchange rate of 80 rubles/US dollars) must be reflected in the following entries:

Debit 41 Credit 60 - 3,500,000 rub. ($20,000 x RUB/$75 + $25,000 x RUB/$80).

Customs clearance of received goods will be reflected in the following transactions:

Account correspondence

Amount, rub.

Customs duty paid

($45,000 x 80 RUR/USD x 5%)

Duty paid is included in the price of goods

68 (sub-account "VAT calculations")

VAT paid on the import of material assets

[(USD 45,000 x RUB 80/USD + RUB 180,000) x 18%]

68 (sub-account "VAT calculations")

The amount of value added tax subject to accrual to the budget when importing material assets has been calculated

68 (sub-account "VAT calculations")

The amount of accrued and paid tax on capitalized material assets is accepted for deduction

The total cost of the goods will be 3,680,000 rubles. (RUB 3,500,000 + RUB 180,000).

When repaying a debt in the amount of USD 25,000 (at an exchange rate of 78 RUB/USD), the following entry will be made:

Debit 60 Credit 62 - 1,950,000 rub. ($25,000 x RUB/$78).

Positive exchange rate difference in the amount of 50,000 rubles. will be included in income by recording:

Debit 60 Credit 91 (sub-account "Other income") - 50,000 rubles.