Article 194 of the Tax Code of the Russian Federation. Procedure for calculating excise duty and advance payment of excise duty

What is excise tax

Excise tax is a special tax, also indirect, like VAT.
We can say that this is a premium that is “hidden” in the selling price of a product, and its purpose is to regulate demand. As in the case of VAT, the payment of excise tax falls on the shoulders of the end consumer, and the entrepreneur or company only transfers this tax to the state. Excise tax is a federal tax, so the rules for its calculation and payment are the same in all regions of the country and there are no regions that are exempt from paying excise taxes. The tax office vigilantly monitors the payment of this duty, because they bring 5-8% of funds to the state budget.

What goods are excisable?

There is a list of goods that are “designated” as excisable, that is, when trading these goods you have to pay excise tax, and it does not matter whether they were produced in Russia or abroad. Usually these are popular high-margin products, their list is constantly changing, it is given in paragraph 1 of Art. 181 Tax Code of the Russian Federation. For example, the list contains:

products containing alcohol up to 9%;
alcoholic drinks - wines, ciders, beer with an alcohol content of more than 0.5%;
tobacco and all types of tobacco products;
electronic cigarettes with nicotine and refills for them;
fuel: stove, diesel
motor oils;
petrol;
Cars;
motorcycles with an engine power of more than 150 hp.

Some excisable goods need to be marked (tobacco, alcohol), others do not (motorcycles, cars).

Each group of excisable goods has exceptions, for example:

medical and veterinary products containing alcohol (must be included in the list of drugs or veterinary products);
perfumes containing alcohol (there are requirements for the percentage of alcohol and the volume of the bottle);
wine-containing materials - musts from grapes, apples, wheat, etc.

Excise taxes on alcohol and tobacco are believed to help curb the consumption of these harmful substances. Excise taxes on automobile fuel and oils become a kind of payment for road use and environmental pollution. And excise taxes on luxury goods (caviar, sturgeon, etc.) help redistribute funds.

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New object of taxation

Innovations in operations with alcohol do not end there. From August 1, 2011, a new object of taxation was introduced (clause 22, clause 1, article 182 of the Tax Code of the Russian Federation) - the transfer by one structural unit of an organization to another similar structural unit of this organization of ethyl alcohol and (or) cognac alcohol for the further production of alcoholic and ( or) excisable alcohol-containing products. Let us remind you that structural divisions are not taxpayers.

Apparently, the structural divisions of an alcohol manufacturer should be understood as different technological processes for the production (production) of the alcohol itself and alcohol-containing products. The new norm affects only alcohol producers who independently process it. It does not apply to organizations that purchase alcohol in one division and process it in another territorially separate division.

Of course, the transfer of alcohol between departments is not accompanied by a transfer of ownership of it. But for the purpose of calculating excise taxes, the legislator equated the internal movement of alcohol with its sale. The structural unit to which the alcohol is transferred is considered as its buyer and is obliged to calculate advance payments of excise duty on a general basis. Accordingly, in the text of the rules relating to advances, the transfer of alcohol is mentioned on a par with its sale.

Taxation of the transfer of alcohol between structural units is carried out starting in August 2011. Consequently, these transactions will be reflected in the declaration due in September.

Who pays excise tax

Excise tax payers (Article 179 of the Tax Code of the Russian Federation) are Russian and foreign:

individual entrepreneurs;
organizations;
individuals who transport goods across the border of the Customs Union.

In most cases, excise tax is paid for the following actions with goods:

sale;
Border crossing;
production;
transfer for further production;
transfer to the person who provided the raw materials for the production of the goods;
transfer for processing;
transfer to an employee who leaves the company.

The obligation to pay excise tax does not always arise. Some groups of goods require payment of tax only for specific transactions: for example, producers of straight-run gasoline pay excise tax, but sellers do not.

Manufacturers are exempt from excise taxes (Article 183 of the Tax Code of the Russian Federation) if they transfer goods within the company's divisions for further production (except in some cases), if they export goods abroad, during the first sale of confiscated goods. For exemption, special conditions must be met: separate accounting of excisable and non-excise goods, bank guarantees (Articles 184, 195, 204 of the Tax Code of the Russian Federation).

What are the excise tax rates?

There are three types of excise rates:

solid - a certain amount per unit of measurement (for example, per liter), this rate works for all excisable goods, except cigarettes and cigarettes;
ad valorem - a percentage of the cost of the goods (mentioned in the Tax Code of the Russian Federation, but not used in practice);
combined - consist of the amount per unit of measurement and a percentage of the maximum cost, this rate works for cigarettes and cigarettes.

Each type of product in a category has its own rate: for example, each class of gasoline has its own rate.

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How to calculate the excise tax amount

To calculate, you need to know the rate and tax base. For each type of excisable goods, the tax base (NB) is determined in its own way (Article 187 of the Tax Code of the Russian Federation).

For goods with specific rates, NB is the volume/quantity of goods sold or transferred.
For goods with a combined rate (cigarettes and cigarettes), the NB consists of two parts. The first part is the volume/quantity of goods sold or transferred, the second part is the estimated cost of these goods, that is, the product of the maximum cost of a unit of goods (pack) by the quantity of goods. Manufacturers have put a maximum price on each pack of cigarettes since 2007; the product cannot be sold above this price, and there are fines for inflating the price.

For the first group of goods with a fixed rate, the amount of excise duty is calculated using the formula:

Tax base * Excise tax rate

For the second group of goods with a combined rate, the amount of excise duty is calculated using the formula:

Tax base by quantity of goods * Rate per piece of goods + Assigned percentage * Maximum price of goods

Article 194 of the Tax Code of the Russian Federation. Procedure for calculating excise duty and advance payment of excise duty (current version)

1. The amount of excise duty on excisable goods (including when imported into the territory of the Russian Federation), in respect of which fixed (specific) tax rates are established, is calculated as the product of the corresponding tax rate and the tax base, calculated in accordance with Articles 187 - 191 of this Code .

2. The amount of excise duty on excisable goods (including those imported into the territory of the Russian Federation), in respect of which ad valorem (in percentage) tax rates are established, is calculated as the percentage of the tax base corresponding to the tax rate, determined in accordance with Articles 187 - 191, 205.1 of this Code.

3. The amount of excise duty on excisable goods (including those imported into the territory of the Russian Federation), in respect of which combined tax rates have been established (consisting of fixed (specific) and ad valorem (percentage) tax rates), is calculated as the amount obtained as a result of addition excise tax amounts calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in kind and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (in percentage) tax rate.

4. The total amount of excise tax when carrying out transactions with excisable goods recognized as an object of taxation in accordance with this chapter is the amount obtained by adding up the excise tax amounts calculated in accordance with paragraphs 1 and 2 of this article for each type of excisable goods subject to excise tax at different tax rates. The total amount of excise tax when carrying out transactions with excisable petroleum products, petroleum raw materials, recognized in accordance with this chapter as an object of taxation, is determined separately for petroleum products, petroleum raw materials and separately from the amount of excise tax on other excisable goods.

5. The amount of excise duty on excisable goods is calculated based on the results of each tax period in relation to all transactions recognized as an object of taxation in accordance with Article 182 of this Code, the date of which relates to the corresponding tax period, as well as taking into account all changes that increase or decrease the tax base in the corresponding tax period.

6. The amount of excise duty when importing several types of excisable goods into the territory of the Russian Federation, subject to excise duty at different tax rates, is the amount obtained by adding up the amounts of excise duty calculated for each type of these goods in accordance with paragraphs 1 - 3 of this article.

7. If the taxpayer does not keep separate records of the tax base in relation to excisable goods specified in paragraph 1 of Article 190 of this Code, the amount of excise tax on excisable goods is determined based on the maximum tax rate applied by the taxpayer from the single tax base determined for all excise-taxable transactions.

8. Organizations engaged in the production of alcoholic products on the territory of the Russian Federation (except for wines (except fortified (liqueur) wines), wine materials (except fortified wines in bulk), fruit alcoholic products, sparkling wines, including Russian champagne, cider, poiret, mead, beer and drinks made on the basis of beer, as well as with the exception of grape-containing drinks, fruit alcoholic drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) without the addition of alcoholized grape or other fruit must, and (or) without adding distillates, and (or) without adding fortified (liqueur) wine) and (or) excisable alcohol-containing products (except for fermented fruit materials, grape must, fruit must), are required to pay an advance payment of excise tax on alcohol and (or) excise duty to the budget alcohol-containing products (hereinafter referred to as the advance payment of excise tax), unless otherwise provided by this paragraph.

The paragraph is no longer in force on January 1, 2022. — Federal Law of September 29, 2019 N 326-FZ.

In the event that producers of alcoholic and (or) excisable alcohol-containing products use raw ethyl alcohol (including that imported into the Russian Federation from the territories of member states of the Eurasian Economic Union, which is a product of the Eurasian Economic Union) for further production of rectified ethyl alcohol within the structure of one organization, subsequently used by the same organization for the production of alcoholic and (or) excisable alcohol-containing products, an advance payment of excise duty is paid before the purchase (import into the Russian Federation from the territories of the member states of the Eurasian Economic Union) of raw ethyl alcohol and (or) before the transaction with ethyl alcohol - raw operation provided for by subparagraph 22 of paragraph 1 of Article 182 of this Code.

For the purposes of this chapter, an advance payment of excise tax is understood as an advance payment of excise tax on alcohol and (or) alcohol-containing products before the acquisition (purchase) of ethyl alcohol (including ethyl alcohol imported into the Russian Federation from the territories of the member states of the Eurasian Economic Union, which is a product of the Eurasian Economic Union). economic union) or before the transaction provided for in subparagraph 22 of paragraph 1 of Article 182 of this Code. Moreover, for the purposes of this article, the date of acquisition (purchase) of ethyl alcohol produced on the territory of the Russian Federation is defined as the date of shipment of this alcohol by the supplier. The date of import of ethyl alcohol into the Russian Federation from the territories of the member states of the Eurasian Economic Union is determined as the date of receipt of ethyl alcohol by the buyer - the manufacturer of alcohol and (or) excisable alcohol-containing products.

The amount of the advance excise tax payment is determined based on the total volume of ethyl alcohol purchased (transferred within the structure of one organization for the further production of alcohol and (or) excisable alcohol-containing products) and (or) imported into the Russian Federation from the territories of the member states of the Eurasian Economic Union raw alcohol (in liters of anhydrous alcohol), and the corresponding excise tax rate established by paragraph 1 of Article 193 of this Code in relation to alcoholic and (or) alcohol-containing products. In this case, the amount of the advance excise tax payment is determined as a whole for the tax period based on the total volume of ethyl alcohol purchased from each seller and (or) when performing transactions provided for in subparagraph 22 of paragraph 1 of Article 182 of this Code.

Payment of the advance payment of excise tax is carried out in the manner and within the time limits established by Article 204 of this Code.

9. Taxpayers engaged in the production of cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidis, and (or) kretek on the territory of the Russian Federation, calculate the amounts of excise duty on the specified excisable goods for tax periods beginning in the period from September 1 (inclusive) of each calendar year to December 31 (inclusive) of the same year, taking into account the T coefficient, determined in the following order:

if the total volume of excisable goods (Vnp) sold by an organization during the tax period, specified in paragraph one of this paragraph, exceeds the average monthly total volume of these excisable goods sold in the previous calendar year (Vav), then the value of the coefficient T = 1 + 0.3 x (Vnp - Vav) / Vnp (the value of the coefficient T is rounded to the second decimal place in accordance with the current rounding procedure);

in other cases, coefficient T is taken equal to 1.

Coefficient T is also assumed to be equal to 1 for persons who became taxpayers for the first time on the grounds provided for in this chapter in relation to the specified excisable goods in the calendar year of the current tax period or in the year preceding the year of the current tax period.

For the purposes of this paragraph, the average monthly total volume of sales of excisable goods is determined by dividing the total volume of sales of these goods for the year by 12.

10. Taxpayers importing cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidis, and (or) kretek into the Russian Federation, calculate the amount of excise duty on these excisable goods in the period from September 1 to December 31 (inclusive) of each calendar year, taking into account the coefficient Tb, determined in the following order:

in the event that the total volume in physical terms of excisable goods (Vvnp) imported into the Russian Federation by the taxpayer from the beginning of the calendar month, specified in paragraph one of this paragraph, exceeds the average monthly total volume of the specified excisable goods imported into the Russian Federation by the taxpayer in the previous calendar year (Vvsr) , the value of the coefficient Tv = 1 + 0.3 x (Vvnp - Vavr) / Vvnp (the value of the coefficient Tv is rounded to the second decimal place in accordance with the current rounding procedure);

in other cases, the coefficient Tb is taken equal to 1.

The coefficient Tb is applied by the taxpayer independently when calculating the amount of excise duty payable in relation to the consignment of excisable goods imported into the Russian Federation, specified in paragraph one of this paragraph, in respect of which the excess provided for in paragraph two of this paragraph occurred, and each subsequent consignment of goods imported into the Russian Federation during the calendar month specified in paragraph two of this clause.

To confirm the volumes of excisable goods specified in paragraph one of this paragraph imported into the Russian Federation in the period from September 1 to December 31 (inclusive) of each calendar year, the taxpayer is obliged to submit to the customs authority a report on the volumes of excisable goods imported into the Russian Federation specified in paragraph one of this paragraph, on paper or in electronic form in the form and formats approved by the federal executive body authorized for control and supervision in the field of customs affairs.

The report is submitted to the customs authority where the customs declaration of goods is carried out (payment of excise duty on goods imported into the Russian Federation from the territories of the member states of the Eurasian Economic Union), simultaneously with the submission of a customs declaration for goods (application for payment of excise duty on goods imported to the Russian Federation from the territories of member states of the Eurasian Economic Union).

For the purposes of this paragraph, the average monthly total volume of excisable goods imported into the Russian Federation by a taxpayer, specified in paragraph one of this paragraph, is determined by dividing the total volume of these goods imported into the Russian Federation for a calendar year by 12.

When are excise taxes paid?

The tax period for excise taxes is one calendar month. For all excisable goods except alcohol, excise duty is paid twice in equal shares for one period:

The first payment is made before the 25th of the month after the month in which the excisable goods were sold/transferred.
The second payment is made before the 15th month after the sale/transfer of the goods.

Other rules for alcohol and alcohol-containing products:

for alcohol sold from the 1st to the 15th of the month, excise duty is paid until the 25th of the same month;
For alcohol sold from the 15th to the end of the month, excise duty is paid until the 15th of the next month.

For excise taxes, deductions can be applied, similar to VAT; the conditions for deductions are specified in Art. 200 and Art. 201 Tax Code of the Russian Federation. For example, a deduction can be made if you use an excisable product as a raw material in the production of other excisable goods, and you paid excise tax to the seller or to the budget when importing the goods, and the excise tax rates are set per NB unit of measurement.

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Standard transactions for excise taxes

Sale

In the case of the sale of excisable goods, there can be two variants of postings: Dt 90/4 (or 91/2) Kt 68 and Dt 19 Kt 68 - the excise tax is reflected on the sale of excisable goods. Account 91/2 is used when transferring the corresponding product free of charge, for example, during an advertising campaign.

How to fill out a declaration on excise taxes on diesel fuel ?

The first entry is relevant if the excise tax is presented to the buyer. Account 68 here corresponds to the revenue account from the sale of the corresponding product. If the buyer is not charged excise tax, the second entry is applied.

Let us explain with a hypothetical example. A manufacturer of alcoholic beverages sold a batch to a wholesaler for the amount of 30,000 rubles, incl. VAT. Excise tax of 5125 rubles was charged on sold products. 30000/1.2 = 25000 rub. 30000 – 25000 = 5000 rub.

Postings:

Dt 62 Kt 90/1 30,000 rub. – revenue from sales is recorded.
Dt 90/3 Kt 68/VAT 5000 rub. – VAT on revenue is reflected.
Dt 90/4 Kt 68/calculation of excise taxes 5125 rub. – excise tax is charged on the sale of alcohol.

Excise taxes presented to the buyer for payment are not taken into account for profit tax purposes (letter of the Ministry of Finance No. 03-07-06/59 dated 9/03/11).

Another example. The seller, who has a certificate for the production of straight-run gasoline, sells it for processing to another company that also has a certificate for processing. Products sold for 960,000 rubles, incl. VAT. An excise tax of 588,800 rubles was charged on products sold. 960,000/1.2 = 800,000 rubles. 960000 – 800000 = 160000 rub.

Postings:

Dt 62 Kt 90/1 960000 rub. – revenue from sales is recorded.
Dt 90/3 Kt 68/VAT 160,000 rub. – VAT on revenue is reflected.
Dt 19/excise taxes Kt 68/calculations for excise taxes 588800 rub. – excise tax is charged on the sale of raw materials.
Dt 68/calculation of excise taxes Kt 19/excise taxes 588,800 rub. – excise tax is accepted for deduction by the seller according to invoices.

Excise duty is always charged on the day of shipment, even if the contract states that the buyer acquires ownership at the time of payment. According to the general rule (this applies, for example, in relation to VAT), the day of shipment is considered the day the first document is issued to the buyer. Excise tax on unpaid but shipped products can be recorded by posting Dt 76 Kt 68/excise tax calculations, with the opening of a separate account on account 76. After the transfer of ownership, account 76 is credited: Dt 90/4 Kt 76.