In the 3rd quarter, our organization begins to work with foreign suppliers directly in foreign currency (we opened a foreign currency account, made payments). We need information, step-by-step instructions on payment and accounting for imported goods with types of documents, settlement accounts, setting up contracts in 1C8..

In 1C: Accounting 8, it is necessary to determine the terms of the agreement in the “Agreements” directory. In the “Contract type” field, indicate “with supplier” and select the currency.

To transfer payment to a foreign counterparty, use the document “Outgoing Payment Order”. Operation – “payment to the supplier”, accounting account 52. Accounts for settlements with the supplier and advances – 60.21 and 60.22, respectively.

Please note: it is necessary to fill out the “Currencies” directory in a timely manner in order for the program to correctly calculate ruble amounts and exchange rate differences.

The receipt of goods is documented in the document “Receipt of goods and services”. Operation – “Purchase, commission”. Click the “Price and Currency” button to uncheck the “Take into account VAT” checkbox, because The price of the goods does not include the amount of tax. When filling out the tabular part of the “Products” tab, you must indicate the country of origin and the customs declaration number.

When conducting, the following wires should be formed:

Debit 41.01 Credit 60.21

Goods received at contract price

Debit 60.21 Credit 60.22

Advance credited (if any)

In addition, without correspondence on accounting accounts, the corresponding quantity of goods will be assigned to the CCD Debit (quantitative accounting only).

Reflection of expenses for payment of customs duties and duties specified in the customs declaration is carried out in the document “Customs customs declaration for imports” (main menu - Main activity - Purchasing). On the “Main” tab, the number of the customs declaration and the amount of customs duties are indicated, on the “Sections of the customs declaration” tab - information about material assets and the amount of customs duties.

Debit 41.01 Credit 76.05

The amount of customs duties and customs duties;

Debit 19.05 Credit 76.05

Customs VAT.

Other expenses (for example, customs brokerage services) are reflected in the document “Receipt of additional expenses”.

When conducting, the following transactions are generated:

Debit 41.01 Credit 60.21

Amount of expenses;

Debit 19.04 Credit 60.21

The amount of accrued VAT.

Expenses associated with the acquisition, but not included in the cost of goods, are taken into account in accounts 44, 91 by posting the document “Receipt of goods and services”.

Rationale

Using a specific example. What postings to make and how to calculate taxes when importing

Example conditions: Progress LLC entered into an import contract

If your company is “simplified”

Companies operating under the simplified regime pay import VAT in the same manner as organizations operating under the general regime. But they cannot deduct tax.

Progress LLC entered into a foreign trade contract. Under this agreement, the company purchases a batch of goods worth 61,000 euros from an Italian supplier. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. In July, Progress LLC must pay 30 percent of the cost of goods as an advance payment. The LLC will transfer the rest of the cost of the goods within ten days after their customs clearance.

In July 2012, the advance paid to the supplier is reflected

Progress LLC made an advance payment to the foreign supplier on July 16 in the amount of 18,300 euros (61,000 EUR ? 30%). The Bank of Russia exchange rate on this date is (conditionally) 40.5112 rubles/EUR. The LLC accountant reflected the advance payment with the following posting:

DEBIT 60 subaccount “Settlements on advances issued” CREDIT 52
- 741,354.96 rub. (18,300 EUR ? 40.5112 rubles/EUR) - prepayment was transferred to the seller.

In August 2012, goods received are taken into account

The declaration for imported goods was registered by customs officers on August 2, 2012. The customs value of the goods is equal to the transaction price - 61,000 euros. The exchange rate of the Bank of Russia on the date of customs clearance (conditionally) is 40.6200 rubles/EUR.

When importing goods, the LLC paid a duty of 5 percent of their customs value, that is, 123,891 rubles. (61,000 EUR ? ? 0.6200 rub/EUR) ? 5%). And also customs duty - 5500 rubles.

The amount of VAT paid upon import was RUB 468,307.98. ((61,000 EUR ? 40.6200 rub/EUR + 123,891 rub.) ? 18%).

Important detail

The tax base for import VAT includes the customs value of goods and import duties.

In addition, the LLC paid for the storage of goods, their delivery and loading and unloading. Only 75,000 rubles. According to the accounting policy of Progress LLC, the accountant attributes these expenses to the cost of goods both in accounting and when calculating income tax. In this case, the company partially paid for imported goods. Therefore, the accountant formed the cost of goods based on the amount paid to the supplier as an advance. To it he added the remaining 70 percent of the contractual value of the goods at the exchange rate at the time of transfer of ownership.

So, the accountant reflected the receipt of goods, payment of customs duties and other expenses with the following entries:

DEBIT 76 CREDIT 51
-123,891 rub. - import customs duties have been paid;

DEBIT 76 CREDIT 51
-5500 rub. - customs duty is transferred;

DEBIT 68 subaccount “VAT calculations” CREDIT 51
-468,307.98 rub. - “import” VAT has been paid;

DEBIT 19 CREDIT 68 subaccount “VAT calculations”
-468,307.98 rub. - reflected VAT paid;

DEBIT 76 CREDIT 51
-75,000 rub. - payment for storage, delivery, loading and unloading of goods is listed;

DEBIT 41 CREDIT 60 subaccount “Payments for goods”
-2,475,828.96 rub. (741,354.96 rub. + (61,000 EUR ? 70% ? ? 40.6200 rub/EUR)) - received goods are taken into account;

DEBIT 60 subaccount “Payments for goods” CREDIT 60 subaccount “Settlements for advances issued”
-RUB 741,354.96 - advance payment paid to the supplier is credited;

DEBIT 41 CREDIT 76
-204,391 rub. (123,891 + 5,500 + 75,000) - the cost of goods includes customs duties and customs fees, storage costs, delivery and loading and unloading;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
-468,307.98 rub. - paid “import” VAT is accepted for deduction.

On the date of payment for goods, the exchange rate difference is determined

Progress LLC transferred payment to the supplier in the amount of 70 percent of the cost of goods on August 7, 2012. The exchange rate for this date (conditionally) is 41.7235 rubles/EUR. The accountant determined the exchange rate difference and compiled an accounting certificate (see below).

The accountant made the following entries in accounting:

DEBIT 60 CREDIT 52
-1,781,593.45 rub. (61,000 EUR ? 70% ? 41.7235 RUR/EUR) - the remaining payment for the goods is transferred;

DEBIT 91 subaccount “Other expenses” CREDIT 60
-47,119.45 rub. (61,000 EUR ? 70% ? (41.7235 rub/EUR – – 40.6200 rub/EUR)) - negative exchange rate difference is taken into account.

In tax accounting, the accountant included this exchange rate difference in non-operating expenses.

Automatic selection and filling of customs declaration
for 1C: Enterprise Accounting 8, edition 3.0
platform 8.2, 8.3

Why is this processing needed?

As is known, in the standard solution “1C: Enterprise Accounting 8, edition 3.0”, accounting of goods in the context of customs declaration is not implemented flexible enough. However, as practice shows, there is a serious need for most trading enterprises for more serious automation of this important area of ​​accounting. If a company trades in imported goods and keeps records in the 1C: Accounting 8 program, then filling out the customs declaration, upon implementation, turns into a real problem for the accountant. This processing expands the functionality of the standard configuration and allows you to automate work with the customs declaration, perform automatic selection of the customs declaration and automatically fill out the customs declaration in documents:

“Sales of goods and services”
"Write-off of goods"
"Retail Sales Report"
“Report of the commission agent (agent) on sales”
"Demand-invoice"
"Return of goods from the buyer"
"Item configuration"

Processing is for configuration "1C: Enterprise Accounting 8, edition 3.0", running on the versions platform 8.2 And 8.3

Why this particular treatment?

- More than 90 successful implementations!
- High-quality technical support
- Works in 1CFresh
- Free demo version
- Timely updating and updating
- Extensive functionality

The undoubted advantages of processing include:

- Availability of a completely free demo versionallows you to evaluate the possibility of using this treatment at your enterprise before making a purchase
- Connection through the external processing mechanism, this allows the use of processing, without making any changes to the standard configuration , this guarantees that there will be no problems with updating the configuration.
- Correct filling of the customs declaration, based on the balance of the customs declaration account; if necessary, one line of the document is split into several
- Correct work with document lines containing the same items at different prices
- Implementation of the FIFO/LIFO write-off method
- Automatic registration of the form greatly simplifies connecting the form to the configuration
- The open version of the processing has successfully passed the audit for use in 1CFresh
- Allows you to conduct full-fledged commission trade in imported goods, taking into account and correctly filling out the customs declaration numbers in the documents “Report of the commission agent (agent) on sales”, “Return of goods from the buyer (commission agent)”

Let's look at an example:

Balances on the customs declaration account for item N:
24000111/100103/0001859 --- 10 pcs.
28000222/141204/0018754 --- 15 pcs.
In the Implementation, the number of items is N --- 30 pcs.
As a result of processing, the implementation will contain three lines:
1. N --- 10 --- 24000111/100103/0001859
2. N --- 15 --- 28000222/141204/0018754
3. N --- 5 --- (Blank)
A warning will also be displayed in the message window:
Line No. 3, N - there are no free balances on the customs declaration account, 5 pieces are missing

How to install and use?

Attention! Processing is for configuration purposes only « 1C: Enterprise Accounting 8, edition 3.0 » (platform versions 8.2 and 8.3)

Attention! When registering processing, full rights are required.

Method 1:
In 1C enterprise mode, go to the main menu, select file->open... (), then specify the external processing file (Automatic SelectionGTD_BP_82_Red3.0_vX.X.epf), which you unpacked from the archive. If you have done everything correctly, the form () will open, click the “Run” button. After this, you will receive a message about the successful registration of the processing and it will be ready for use.

Method 2: Download the archive file and extract the external processing file from it Automatic Selection GTD_BP_82_Red3.0_vX.X.epf
In 1C enterprise mode, connect processing yourself in the standard way, using the “Additional reports and processing” mechanism located in the “Administration” subsystem ()

If you did everything correctly, then in the document forms “Sales of goods and services”, “Write-off of goods”, “Report on retail sales”, “Report of the commission agent (agent) on sales”, “Demand invoice”, “Return of goods from the buyer” a new command will appear on the document form, as well as in the “More...” menu "Automatic selection of gas turbine engines"()
In older configuration releases the command "Automatic selection of gas turbine engines" can be located in a menu item "Filling..."
Attention! The location of this command in the interface may be influenced by user settings of the document form; if necessary, it is recommended to set standard settings for the document form.

Oh... strange, but in my documents there are no columns for customs declaration and Country of origin!?

In fact, of course they are, but by default they are hidden. To make them visible in the document form in the menu All actions -> Change form... find the names of these columns (i.e. Customs declaration number and Country of origin) and check the boxes next to them. ()

I did everything as written, but the “Automatic selection of gas turbine engine” item did not appear!

In the program settings, enable the use of external printed forms, reports and processing. Administration -> Printed forms, reports and processing -> Additional reports and processing ()

How is the standard version different from the open source version? Which one should I choose?

The main difference between the open source version and the standard version is that your programmer (or any other programmer you hire) can modify the open source version to suit any of your personal requirements. The open source version is required if in your organization all external processing undergoes a mandatory security audit before installation. If your 1C database runs in the cloud (1Cfresh, etc.), then the service provider will definitely ask you to provide an open source version for auditing.

The open source version has an extended technical support period - 2 months(standard version 1 month) and extended period of free updates - 12 months(standard version 6 months)

Terms of use, technical support, update policy

1. Technical support for purchased processing is provided free of charge within 1 month (2 months, depending on delivery) from the date of purchase.

2. The author makes every effort to ensure the functioning of the processing in the current release of the Enterprise Accounting 3.0 configuration. Updates are provided to the user free of charge within 6 months (12 months, depending on delivery) from the date of purchase. After this period, the user must purchase a subscription to receive updates.

3. It is permitted to use the acquired processing in an unlimited number of information databases within a legal entity (a group of legal entities united in a holding). 1C-Franchisee companies are required to purchase a separate copy of the processing for each legal entity (group of legal entities united in a holding) in the information databases of which the processing will be operated.

4. The processing is supplied with closed or open source, depending on the selected delivery version. No parts of the processing (forms, modules, layouts, etc.) can be used in third-party developments without the consent of the author.

5. If necessary, the purchased processing can be modified by the author to suit the client’s personal requirements for an additional fee. Customization of processing to suit the client's requirements is a separate additional service that can be provided to the client after purchasing the processing!

Would you like to receive an additional 1 year update subscription for FREE?

There are two ways to do this:

1. Recommend this treatment to your acquaintances, colleagues, friends. If they make a purchase based on your recommendation, then I will provide you with a free additional subscription to updates for 1 year (or I will extend an existing subscription for 1 year). To do this, you need to inform me via private messages of your order number, as well as the buyer’s order number (or any other information that will allow you to establish the fact of purchase)

2. Did processing help you in your work and save time? Amazing! Write a high-quality positive review about this with feedback, and I will provide you with a free additional subscription to updates for 1 year (or I will extend an existing subscription for 1 year)

See also similar treatments for other configurations:

Comparison of versions

Version 1.5
Added support for the “Item Assembling” document (the “Assembling” operation type is supported, provided that the components are accounted for on account 41)

Version 1.4
The processing was updated for the release of 1C Enterprise Accounting 3.0.66.53
An access error that occurs when a user who does not have full rights tries to start processing has been fixed.

Money back guarantee

Infostart LLC guarantees you a 100% refund if the program does not correspond to the declared functionality from the description. The money can be returned in full if you request this within 14 days from the date the money is received in our account.

The program has been so proven to work that we can give such a guarantee with complete confidence. We want all our customers to be satisfied with their purchase.

Step 1. Settings for accounting for imported goods according to the customs declaration

It is necessary to configure the functionality of 1C 8.3 through the menu: Home- Settings – Functionality:

Let's go to the bookmark Reserves and check the box Imported goods. After installing it in 1C 8.3, it will be possible to keep track of batches of imported goods by customs declaration numbers. The details of the customs declaration and the country of origin will be available in the receipt and sale documents:

To carry out settlements in foreign currency, on the Calculations tab, check the Settlement in foreign currency and monetary units checkbox:

Step 2. How to capitalize imported goods in 1C 8.3 Accounting

Let's enter the document Receipt of goods in 1C 8.3 indicating the customs declaration number and country of origin:

The movement of the receipt document will be as follows:

By debit of the auxiliary off-balance sheet account gas turbine engine information will be displayed on the quantity of imported goods received, indicating the country of origin and the customs declaration number. The balance sheet for this account will show the balances and movement of goods in the context of the customs declaration.

When selling imported goods, it is possible to control the availability of goods moved under each customs declaration:

In the 1C 8.3 Accounting program on the Taxi interface for accounting for imports from member countries of the customs union, changes have been made to the chart of accounts and new documents have appeared. For more information about this, watch our video:

Step 3. How to account for imported goods as assets in transit

If during the delivery period it is necessary to take into account imported goods as material assets in transit, then you can create an additional warehouse to account for such goods as a warehouse Goods are shipping:

Account 41 analytics can be configured by storage location:

To do this, in 1C 8.3 you need to make the following settings:

Click on the Inventory Accounting link and check the box By warehouses (storage locations). This setting in 1C 8.3 makes it possible to enable analytics of the storage location and determine how accounting will be kept: only quantitative or quantitative-cumulative:

When goods actually arrive, we use the document to change the storage location:

Let's fill out the document:

The balance sheet for account 41 shows movements in warehouses:

Step 4. Filling out the customs declaration document for import in 1C 8.3

Enterprises that carry out direct deliveries of imported goods must reflect customs duties for the received goods. Document Customs declaration for import into 1C 8.3 can be entered based on the receipt document:

or from the Purchases menu:

Let's fill out the customs declaration document for import into 1C 8.3 Accounting.

On the Main tab we indicate:

• The customs authority to which we pay duties and the contract, respectively;
• What customs declaration number did the goods arrive at?
• Amount of customs duty;
• The amount of fines, if any;
• Let's put up a flag Record the deduction in the purchase book, if you need to reflect it in the Purchase Book and automatically deduct VAT:

On the Customs Declaration Sections tab, enter the amount of the duty. Since the document was generated on the basis, 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. Let's enter the amount of duty or the % duty rate, after which 1C 8.3 will distribute the amounts automatically:

Let's review the document. We see that customs duties are included in the cost of goods:

Study in more detail the features of the receipt of goods in the event that a customs declaration is indicated in the supplier’s SF, check the registration of such SF in the Purchase Book, study the 1C 8.3 program at a professional level with all the nuances of tax and accounting, from the correct entry of documents to the generation of all basic reporting forms - we invite you to our . For more information about the course, watch our video:

This lesson shows the operation of purchasing goods from an import supplier with the creation of a receipt document and a customs declaration.

First, let me remind you where the ability to process import purchases is enabled:

Import Purchase Agreement

Now let's register a new partner (legal entity outside the Russian Federation):

Specify the type of relationship Provider:

Now let’s create an agreement with the supplier, select the type of operation Import:

If the importing country is a member of the Eurasian Economic Union, then we select the type of operation not import, A Import from the EAEU. On the second tab, indicate the currency of mutual settlements and the pricing currency (to register supplier prices):

Import invoice

To complete an import delivery, we will need to create two documents:

• receipt of goods and services
• import customs declaration

Let's start with the invoice:

Let's choose the right type of operation:

On the first tab, select a supplier, the remaining fields will be filled in automatically:

On the second tab, fill in the product table:

Please note that information about customs declaration numbers and country of origin is not indicated here; there are not even such fields:

On the last tab we check the selected household. transaction and indicate the payment date:

The remaining fields of this bookmark will not interest us now. We carry out the document.

Customs declaration for import

Now let's create a customs declaration. The easiest way to create it is based on the invoice:

On the first tab, indicate the customs declaration number and fill in the document status:

Using the document status, the system tracks the stages of goods passing through customs: the goods are at customs ( At customs clearance) or customs clearance is completed ( Released from customs).

On the second tab, fill in the option for settlements at customs (field The customs declaration is being issued):

In our example, settlements with customs will be processed by a broker (intermediary). We will pay the broker for customs services, and the broker will already pay customs. Alternatively, you can choose Independent registration of customs declaration, then settlements with customs will be carried out directly.

The amount of customs duties and fines (if any) is indicated below, as well as cost analytics (according to this article, these costs will be assigned to the appropriate accounting object). In this case, collection costs will be distributed according to the cost of goods available on balance in the main warehouse.

The next tab indicates the sections of the customs declaration and the goods related to these sections (in the lower table). For each section, the duty rate, customs declaration number and country of origin are indicated. Then click on the button Distribute to goods the amount of duty is distributed proportionally among the goods:

On the last tab we indicate the payment date and the procedure for mutual settlements (with the broker):

We post the document and close it, we see the newly created receipts in the list of documents:

Let's open the list of goods in warehouses and make sure that the goods appear on the balances:

Unfortunately, it is not possible to view inventory balances by CCD numbers.

In case you have receipt documents, but customs declarations have not been completed, and you need to check what other declarations need to be entered, in the section Procurement There is a corresponding report:

Update from 05/06/2019

In the latest versions of UT 11, import and export settings are combined with VAT settings and placed in a separate group of settings VAT and foreign trade accounting.

The procedure for accounting for transactions under foreign trade contracts* presents increased complexity for an accountant. In the process of recording them, it is necessary to comply with many different norms and requirements of Russian legislation. In addition to documenting, the accountant is faced with the task of correctly reflecting them in a computer program. In this article E.V. Baryshnikova (consultant) considers the procedure for recording import operations in the economic programs of the 1C company.

Rice. 1

Rice. 2

Rice. 3

• customs duty;
• customs duty;

When posting, the document generates transactions:

• 44 "Sales expenses";
• 91 "Other income and expenses."

Reflection of import transactions in "1C: Accounting 8"

In “1C: Accounting 8”, in order to carry out operations under an import contract and correctly account for mutual settlements with the supplier, it is necessary to determine the terms of the contract in the “Contracts” directory (Fig. 1).

Rice. 1

In the "Contract type" field, you must indicate "with the supplier"; select the currency in which the contract is executed. The procedure for mutual settlements with the counterparty depends on the configuration settings and is possible in two options:

• under the agreement as a whole (when closing the agreement, the program itself will find the necessary payment documents);
• according to settlement documents (when closing the contract, the user must independently indicate the settlement document).

To transfer funds under an import contract as an advance payment to the supplier, use the "Outgoing Payment Order" document. On the toolbar of this document, click on the "Operation" button to select the "Payment to supplier" option. Select accounting account 52, indicate “Bank account” (currency) through which the movement occurs. Select accounting accounts for settlements and advances - 60.21 and 60.22 (see Fig. 2).

Rice. 2

To correctly calculate the ruble amount, you need to timely fill out information about exchange rates in the Currencies directory. If necessary, the user can edit the "Rate" field, which reflects the current exchange rate as of the document date.

In the directory "Currencies" it is possible to automatically download exchange rates from the RBC server. To do this, use the "Download courses" button on the document panel. In the processing dialog box that opens, specify the period for which you want to download the courses. Using the "Select" or "Fill" button, create a list of currencies for which you need to download rates. Courses are downloaded by clicking on the "Download" button. After downloading, information about exchange rates is automatically recorded in the information register for each currency.

When posting, the document "Outgoing Payment Order" generates the following posting:

Debit 60.22 Credit 52 - for the amount of the contract cost of delivery.

The formation of the cost of acquired material assets can be reflected:

• using account 15 “Procurement and acquisition of material assets”;
• without using account 15 “Procurement and acquisition of material assets”, directly on accounts 10 “Materials” and 41 “Goods”.

The procedure for forming the actual cost of material assets must be enshrined in the accounting policy of the enterprise.

Formation of the actual cost of material assets using account 15 “Procurement and acquisition of material assets” is available to the user using manual operations.

In this article, we will consider a scheme for recording actual costs directly on asset accounts.

As an example, consider accounting for imported goods.

The receipt of goods from a foreign supplier is documented in the document “Receipt of goods and services” (main menu Main activity - Purchasing). On the document toolbar, click the "Operation" button and select the option - "Purchase, commission".

Click the "Price and Currency" button to uncheck the "Take into account VAT" flag (the cost of the goods does not include the amount of tax, the tax is paid to the customs authorities).

On the "Products" tab, fill out the tabular part of the document with information about the products. In the tabular part of the document, you must also indicate the country of origin of the imported goods and the number of the cargo customs declaration (Fig. 3). To do this, you may need to adjust the visibility of the columns in the tabular part of the document. The visibility of certain columns of the tabular part is configured in a special window "List settings", called from the context menu of the tabular part of the document (opened by right-clicking the mouse when the cursor is over the tabular part - more information about setting the visibility of columns can be read in the "Recording Guide" ").

Rice. 3

When posting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of the contract value; Debit 60.21 Credit 60.22 - for the amount of the offset advance; CCD debit (without correspondence) - for the quantity of goods received (without amount).

In accordance with PBU 5/01, the initial cost of material assets is formed taking into account the costs associated with their acquisition. When carrying out foreign trade operations, expenses included in the cost of goods include:

• customs duty;
• customs duty;
• other expenses (customs brokerage services, transportation services, etc.).

To reflect information on customs duties and duties recorded in the cargo customs declaration, the document “Customs Customs Declaration for Import” is used (main menu - Main activity - Purchasing). This document can be “entered on the basis” of the “Receipt of goods and services” document. On the "Main" tab, the number of the customs declaration and the amount of customs duties are indicated; on the "Sections of the customs declaration" tab, information about material assets and the amount of customs duties is entered. When posting a document, the following transactions are generated:

Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 19.05 Credit 76.05 - for the amount of VAT.

To reflect other expenses that form the actual cost of material assets, you must use the document “Receipt of additional expenses” (main menu - Main activity - Purchase). This document allows you to distribute the amount of additional expenses in two ways:

• proportional to the amount of goods (“by amounts”);
• in proportion to the quantity of goods ("by quantity").

When posting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of expenses; Debit 19.04 Credit 60.21 - for the amount of accrued VAT.

To reflect expenses associated with the acquisition, but not included in the cost of material assets, the document “Receipt of goods and services” is used, which reflects the receipt of material assets. This document fills out the “Services” tab, which indicates information about expenses and determines the cost account to which these expenses should be attributed. Expenses that are not included in the cost of material assets can be taken into account in the following accounts:

• 44 "Sales expenses";
• 91 "Other income and expenses."

Thus, operations for the receipt of material assets and for the reflection of services not included in the price can be reflected in one document.

It should be noted that in practice there is often a need to take into account imported goods during the period of their delivery as material assets in transit. Since the program provides analytics on warehouses in the inventory accounts, to account for valuables in transit, you can create an additional “virtual warehouse” in the inventory accounts (10 “Materials”, 41 “Goods”, etc.). To do this, add an element with an arbitrary name to the "Warehouses" directory (for example, "MC on the way" or others) and capitalize material assets to this warehouse. Upon actual receipt of material assets, the document “Movement of Goods” (main menu Main activity - Warehouse operations) reflects the receipt of assets at the enterprise warehouse.

Transactions under an import contract are reflected in tax accounting when posting documents. In the configuration, the user is given the opportunity to independently determine the need to reflect a specific transaction in tax accounting. To do this, each document has a flag “Reflect in cash accounting”.

When the flag is set in the document, “duplicate” transactions are generated according to the tax chart of accounts. The tax chart of accounts is similar in structure of accounts and analytics to the chart of accounts of accounting to facilitate the comparison of accounting and tax accounting data. Account codes in most cases correspond to accounting account codes of a similar purpose.

To analyze the transactions performed, a set of standard accounting reports is used.

Reflection of import transactions in "1C: Accounting 7.7"

In the "1C: Accounting 7.7" configuration, in order to correctly carry out settlements with a foreign supplier under a foreign trade contract, it is also necessary to correctly determine the terms of the contract in the "Contracts" directory for the counterparty from whom the material assets are received (see Fig. 4).

Rice. 4

Prices in the contract are set in currency (USD, EURO), payment for the contract is also set in foreign currency.

The transfer of payment to the supplier for imported goods is reflected in the document “Extract” (currency). When posted, the document will generate transactions:

Debit 60.22 Credit 52

The posting of imported goods (material) directly to the inventory accounts - 41 "Goods" (10 "Materials") - is carried out using the document "Receipt of Goods" ("Receipt of Material"). When posted, this document generates the following transactions:

Debit 41.1 Credit 60.11 - for the amount of the contract value; Debit 60.11 Credit 60.22 - for the amount of the offset advance; Debit N02.02.1 (without correspondence) - reflects the receipt of goods for tax accounting.

When filling out the document, special attention should be paid to the VAT accounting procedure.

To record mutual settlements with customs authorities, the following accounts are used:

• 76.5 "Settlements with debtors and creditors";
• 19.4 "VAT paid to customs authorities on imported goods."

Since the cost of goods received from the supplier does not include the amount of tax, and the amount of tax is paid directly to the customs authorities, in the document "Receipt of goods" ("Receipt of goods"), it is necessary to remove the "Invoice" flag, and information about the amount of tax, paid at customs, enter the document “Invoice received” (see Fig. 5).

Rice. 5

In this document, on the "Corresponding accounts" tab, select the Debit account - 19.4 "VAT paid by customs. org.", Credit account - 76.5 "Settlements with debtors and creditors"; on the “Imported Goods” tab, indicate the number of the cargo customs declaration and the quantity of goods received under it. When posting, the document generates transactions:

Debit 19.4 Credit 76.5 - for the amount of tax paid at customs; The debit of the customs declaration (without correspondence) is for the amount of material assets received according to the declaration.

Accounting for additional costs associated with the acquisition of material assets from a foreign supplier is reflected in the configuration in the document “Third Party Services”. To include the costs associated with the payment of customs duties and customs duties in the initial cost of acquired material assets, in the document “Services of third-party organizations” in the “Receipt document” field, you must indicate the receipt document that reflects the receipt of the imported goods. In this case, the costs indicated in the tabular part of the document “Third Party Services” will be included in the initial cost of the goods. In the "Executor Type" field, indicate - 76 "Other creditor" (settlements with customs are accounted for in account 76.5 "Settlements with debtors and creditors"). When posted, the document generates the following transactions:

Debit 41 “Goods” (10 “Materials”) Credit 76.5 - for the amount of additional expenses.

To account for expenses not included in the cost of material assets, the document “Services of Third Party Organizations” is also used. In this case, the “Receipt Document” field remains blank. In the tabular part of the document, in the "Correspondent Account" field, you should indicate the cost account to which these expenses should be attributed:

• 44 "Sales expenses";
• 91 "Other income and expenses."