What is the procedure for returning (reimbursing) VAT when exporting to Kazakhstan?

VAT refunds for exports to Kazakhstan in connection with the creation of the EAEU have generally not changed, despite the fact that new documents have appeared regulating the procedure for refunding zero VAT. We will tell you what these documents are and how tax is returned today when exporting to Kazakhstan.

2015 brought us some changes that affected the procedure for refunding export VAT:

1. The Treaty on the EAEU entered into force.

For more details, see the material “Since 2015, the Eurasian Economic Union has been in place instead of the Customs Union”

1. The Tax Code of the Russian Federation has lost the provisions that provided for the need to restore the “input” VAT on exported goods (although the latest clarifications from the Ministry of Finance indicate the opposite).

Documents confirming VAT refund when exporting to Kazakhstan

Since the beginning of 2015, in connection with the signing of the Treaty on the Eurasian Economic Union of May 29, 2014, the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, and providing services has become regulated along with the Tax Code of the Russian Federation ( Appendix 18, hereinafter referred to as the Protocol). Thus, the issue of exporting goods to Kazakhstan and documenting this transaction are regulated by the Protocol, Ch. 21 of the Tax Code of the Russian Federation and the Customs Code of the Russian Federation.

When selling goods outside the Russian Federation, the taxpayer has the opportunity to save on paying VAT due to the provisions of clause 1 of Art. 164 of the Tax Code of the Russian Federation, using a 0 percent rate. However, in order to realize this opportunity, it is necessary to collect a package of documents that will confirm the validity of this rate. Sales to the EAEU countries are carried out in a more simplified form due to the fact that the list of documents justifying the 0 percent rate is much narrower than when exporting to other countries.

Thus, in order to confirm a zero shipment to Kazakhstan, it is necessary to have the following documents for the tax department (clause 4 of p. II of the Protocol):

• contract with a Kazakh counterparty;
• shipping and transport documents (for example, CMR);
• an application for the import of goods and payment of indirect taxes or a list of applications.

Moreover, due to the abolition of the border between the countries of the EAEU, customs authority marks on shipping documents are not required. On the application for the import of goods, a mark is made by the tax authority of Kazakhstan.

What future awaits the export of goods to Kazakhstan?

Before talking about the export of goods to Kazakhstan from the Russian Federation, it is worth providing some statistical information. What volumes do exports of goods to Kazakhstan reach today? For the first two quarters of 2022, the amount is an impressive $4.55 billion. The leading positions among exporting countries today are occupied by the Netherlands (11%) and China (11%). Kazakhstan is in ninth place for the Russian Federation (3.3%), but it is second among the CIS countries, second only to Belarus (5.2%).

Export of goods to Kazakhstan is a fairly important item in the Russian economy. For comparison, European countries such as France or Poland have comparable positions. It is even more significant that Kazakhstan is already ahead of Spain, India, Finland, Belgium and the UK.

The export of goods from Russia is very significant for the economy of Kazakhstan itself, because our country is its main partner in the international arena, and only then – China and Germany.

The export of goods to Kazakhstan has been developing since the Customs Union was organized, because it was it that made it possible to bypass all political obstacles to trade between our states. Of course, everything is far from perfect regarding the export of goods to Kazakhstan from Russia. Today trade volumes are falling, but this is not caused by a deterioration in partnerships, but by the crisis.

The international economy significantly influences the situation with the export of goods to Kazakhstan, because it has long been established that international trade is conducted in dollars. It goes without saying that any financial problems also affect trade between our countries. The devaluation of national currencies has led to the fact that current statistical data give a very conditional picture of the objective situation. Currently the situation is as follows. Exports to Kazakhstan increased by 10.7%, imports from Kazakhstan decreased by 7.4%. It is important to pay attention to the fact that if you calculate in rubles, then the volume of trade between our states increased by 22.3%. This is a very impressive amount, because it amounts to 705.2 billion rubles. When converted to rubles, it becomes clear that the total share of mutual settlements between Russia, Belarus and Kazakhstan has reached 70%, which is much more than the 23.8% that is obtained when calculated in dollars.

Exports from Russia and exports from Kazakhstan are completely different goods. Russia supplies mainly products from the mechanical engineering sector, while Kazakhstan's exports are metals, ores and various minerals. Let's look at the statistics again. For example, in the second quarter of 2016, exports of goods to Kazakhstan had the following ratio:

• 22,6 %

  - transport, machinery and other equipment (mainly nuclear reactors, mechanical devices, boilers, a little less - electrical equipment, and even less - cars);

• 16 %

  – mineral products (fuels that Kazakhstan is not able to produce independently on the required scale);

• 15,9 %

  metals and products made from them;

• 12 %

  – food;

• 5,2 %

  – wood, pulp and paper products, etc.;

• 2,6 %

  – textiles, textile products, shoes.

Exporting goods to Kazakhstan is a natural process, because there are close, long-term relationships between our states. It could not be otherwise with such an extended common border. Over the years, trade routes, transport connections, etc. have been established. It is not surprising that most of the exports to Kazakhstan are transported from other countries through Russia - this is the most rational and economical route. Moreover, many of these goods (fuel, energy resources, etc.) are very important for Kazakhstan. The nuances of the relationship between the two states were established by the agreement of June 7, 2002.

An important issue in trade relations between Russia and Kazakhstan is the oil pipeline, because every year simply colossal volumes of oil are transported through it (15.5 million tons via the Atyrau-Samara oil pipeline and 5.5 million tons via the Makhachkala-Tikhoretsk-Novorossiysk oil pipeline).

It should be noted here that Kazakh oil is exported through the CPC (Caspian Pipeline Consortium) oil pipeline, which is jointly owned by the governments of Russia and Kazakhstan. In 2002, a joint venture between the Russian Gazprom and KazMunayGas (Kazakhstan) - KazRosGaz - was created. It supplies gas from the Karachaganak field to the Orenburg gas processing plant.

Another important point in the economic relations between Russia and Kazakhstan is the issue of uranium processing. The fact is that its reserves in Kazakhstan are so large that they are inferior in volume to only one country - Australia. However, Kazakhstan does not have its own nuclear power industry, so Russia and Kazakhstan organized a joint uranium mining project, which is being implemented by the Kazakh-Russian-Kyrgyz enterprise, Zarechnoye CJSC.

Of course, the export of goods to Kazakhstan, as well as other trade and economic interactions between the Russian Federation and Kazakhstan today, needs to be improved. Each country has impressive resources and economic potential, which have not yet been used to their full potential. But activities in this direction are underway. And it has great prospects. The bets are placed on import substitution programs in the Russian Federation and the industrialization of Kazakhstan, in particular on cross-border production chains in mechanical engineering and manufacturing. According to experts, this will have a positive impact on trade and economic relations between the countries, and therefore will increase the export of goods to Kazakhstan from the Russian Federation.

Read the article: Export risks: how to anticipate and reduce them

Procedure for VAT refund when exporting to Kazakhstan

As part of confirming the zero rate, the following procedures must be followed:

1. After the goods have been shipped to the Kazakh counterparty, an invoice must be issued within 5 days (clause 1 of Article 169 of the Tax Code of the Russian Federation).
2. Upon shipment, restore the VAT previously accepted for deduction on exported goods (letter of the Ministry of Finance of the Russian Federation dated February 13, 2015 No. 03-07-08/669).
3. The restored VAT amounts should be reflected in line 100 of column 5 of Section 3 of the VAT Declaration for the quarter of shipment (Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).
4. In the sales book, reflect this shipment at a rate of 0 percent in the period when the tax liability arose (clause 9 of article 167 of the Tax Code of the Russian Federation, clause 2 of the rules for maintaining the sales book), i.e. at the end of the quarter in which a complete package of documents confirming fact of export. The taxpayer has 180 days for such confirmation. Depending on whether he succeeds in collecting the package of documents or not, and on when this happens, the procedure for filling out the declaration and reflecting VAT in accounting will change.

After the taxpayer has shipped the goods, he has 180 days to confirm the possibility of applying the 0 percent rate. And depending on whether he manages to collect a package of documents or not, the procedure for filling out the declaration and reflecting VAT in accounting will change.

Registration of offset of Value Added Tax when exporting to Kazakhstan

Starting from 07/01/2016, the right to offset input VAT, in other words, to refund the Value Added Tax on the amount of the transaction when making export supplies, arises for the taxpayer at the time of registration of the incoming tax return, and not after providing the required set of accounting documents. Confirmation of the 0% Value Added Tax rate for export to Kazakhstan must be completed within six months from the date of shipment of the products.

In order to prove a 0% rate, the following set of documents is required:

• Foreign economic agreement (copy);
• Contact account number (formerly Transaction Passport);
• Shipping documents (copies) (invoices, waybills in the TORG-12 form, waybills or CMR);
• Application (original) for payment of taxes from the importer, or notification from the tax office of the importer's state about acceptance and payment of taxes in their country.

If documents are not collected within 180 days

If for some reason the taxpayer suddenly did not meet the deadline for collecting supporting documents and did not submit them to the Federal Tax Service, the algorithm of actions is as follows:

1. It is necessary to charge VAT on sales at the appropriate rate (10 or 18 percent), drawing up the corresponding invoice in 1 copy.
2. Register this invoice in an additional sheet of the sales ledger for the shipment period, reflecting the accrued VAT.
3. Accept VAT, previously restored, for deduction on the date of shipment in the amount corresponding to this shipment.

The updated declaration for the shipment period is filled out as follows:

• line 010 of section 6 indicates the operation code;
• in line 020 of section 6 - revenue from the sale of export goods;
• in line 030 of section 6 - the amount of accrued VAT at a rate of 10 or 18 percent;
• in line 040 of section 6 - the amount of “input” VAT.

It should be noted that there is a court decision that speaks of the possibility of reflecting additional VAT in the declaration for the period after 180 days, and not for the period of export shipment. This position is enshrined in the resolution of the Federal Antimonopoly Service of the Moscow District dated December 22, 2010 No. KA-A40/15981-10 in case No. A40-172099/09-20-1318.

If documents are collected after 180 days

If documents are collected after the specified period, then during the period during which the documents are collected, the following actions must be performed:

1. Previously accrued VAT at a rate of 10 or 18 percent is accepted for deduction (clause 10 of Article 171 of the Tax Code of the Russian Federation).
2. The purchase ledger records the invoice generated when the 0 percent rate is not confirmed and is recorded in the sales ledger.
3. VAT previously accepted for deduction is restored.

The declaration is completed as follows:

• line 010 of section 4 - “Operation code”;
• line 020 of section 4 - the amount of proceeds from export sales;
• line 030 of section 4 - the amount of deductions for the confirmed export transaction;
• line 040 of section 4 - the amount of tax accrued on export shipment due to the lack of documents;
• line 050 of section 4 - the amount of deduction for goods involved in export shipment.

If documents confirming the rate of 0 have been collected, but there is no right to deduction, then after such a right arises, it is necessary to fill out section 5.

Purchase and shipment of non-commodity goods in “1C: Accounting 8” when exporting to the EAEU

Let's consider the procedure for reflecting in the 1C: Accounting 8 program, edition 3.0, transactions of acquisition and shipment of non-commodity goods for export to the EAEU countries.

Example 1

Setting up accounting policies and accounting parameters

In accordance with paragraph 3 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services (Appendix No. 18 to the Treaty on the Eurasian Economic Union) when exporting goods from the territory of one EAEU member state to territory of another EAEU member state:

• a zero VAT rate is applied when submitting to the tax authority the documents provided for in paragraph 4 of the Protocol;
• the right to tax deductions is exercised in a manner similar to that provided for by the legislation of the EAEU member state in relation to goods exported outside the EAEU.

If non-commodity goods are shipped for export to EAEU member states:

• the deduction of the presented amount of VAT is carried out in the generally established manner, i.e., similar to the deduction for goods (work, services), property rights acquired for the implementation of transactions subject to VAT at rates of 18% and 10% (clause 3 of Article 172 of the Tax Code of the Russian Federation) ;
• The taxpayer does not have the obligation to determine the amount of VAT relating to goods (work, services), property rights acquired for the production and (or) sale of goods using a 0% rate, i.e. there is no obligation to maintain separate accounting (paragraph 2 p. 10, Article 165 of the Tax Code of the Russian Federation).

Consequently, if the taxpayer sells only non-commodity goods for export to the EAEU and there are no other grounds for maintaining separate accounting (carrying out transactions that are exempt from taxation under Article 149 of the Tax Code of the Russian Federation, and (or) the place of sale of which is not recognized as the territory of the Russian Federation according to Articles 147 and 148 of the Tax Code of the Russian Federation, and (or) which are not recognized as an object of taxation under paragraph 2 of Article 146 of the Tax Code of the Russian Federation), then on the VAT tab of the Accounting Policy form (section Main - subsection Settings - hyperlink Taxes and reports) you need to check the absence of a flag for the values Separate accounting of incoming VAT and separate accounting of VAT by accounting methods are maintained.

According to paragraph 3 of Article 172 of the Tax Code of the Russian Federation, the procedure for deducting input VAT when purchasing goods (work, services), property rights for operations for the sale of goods for export using a tax rate of 0% depends on whether or not the exported goods are raw materials (clause 10 of Art. 165 of the Tax Code of the Russian Federation).

Codes of types of goods related to raw materials were approved by Decree of the Government of the Russian Federation dated April 18, 2018 No. 466 in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, approved. By decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 (as amended on April 24, 2018).

In accordance with the approved codes, it is necessary to indicate whether or not the goods sold for export belong to the group of raw materials by placing the appropriate flag for each specific HS code.

By default, the Commodity flag is cleared, i.e. all goods sold are classified as non-commodity products.

According to subparagraph 15 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation and subparagraph “a.1” of paragraph 2 of the Rules for filling out an invoice, approved. By Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, invoices issued for goods exported outside the territory of the Russian Federation to the territory of the EAEU member states must indicate the code of the type of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity.

The corresponding HS code is automatically displayed in column 1a of the invoice when goods are exported to the territory of the EAEU member states if the following conditions are met:

• sales of goods are carried out using a tax rate of 0%;
• the HS code is indicated for the corresponding product item in the Nomenclature directory;
• the counterparty is a taxpayer of a member state of the EAEU (section Directories - subsection Purchases and sales).

Purchasing goods

The receipt of goods into the organization (operations: 2.1 “Receipt of goods”; 2.2 “Accounting for input VAT”) is registered in the program using the document Receipt (act, invoice) with the transaction type Goods (invoice) (section Purchases - subsection Purchases - hyperlink Receipts (acts , invoices)) (Fig. 1).

Rice. 1. Purchase of goods

Please note that if the taxpayer maintains separate accounting for VAT, i.e., on the VAT tab of the Accounting Policy form (Section Main - subsection Settings - hyperlink Taxes and reports) the flag Separate accounting for incoming VAT and Separate accounting for VAT by accounting methods is checked, then in the column The VAT accounting method for non-commodity goods purchased for export should be set to Accepted for deduction.

After posting the document Receipt (act, invoice), accounting entries will be generated:

Debit 41.01 Credit 60.01 - for the cost of purchased goods excluding VAT; Debit 19.03 Credit 60.01 - for the amount of VAT presented by the supplier on purchased goods.

For the purposes of tax accounting for corporate income tax, the corresponding amounts are also recorded in the NU resources: Amount Dt and Amount Kt for accounts with the NU attribute.

An entry with the type of movement Receipt and the event Submitted by VAT by the Supplier is entered into the VAT presented register.

To register the received invoice for purchased goods in the program (operation 2.3 “Registration of supplier invoice”), you must enter the number and date in the fields Invoice No. and from the document Receipt (act, invoice) (see Fig. 1) incoming invoice and click the Register button. In this case, the document Invoice received will be automatically created, and a hyperlink to the created invoice will appear in the form of the basis document (Fig. 2).

The fields of the Invoice document received will be filled in automatically based on information from the Receipt document (act, invoice).

Rice. 2. Invoice received for receipt

Besides:

• in the Received field the date of registration of the Receipt document (act, invoice) will be entered, which, if necessary, should be replaced with the date of actual receipt of the invoice. If an agreement has been concluded with the seller on the exchange of invoices in electronic form, then the date of sending the electronic invoice file by the EDF operator, indicated in its confirmation, will be entered in the field;
• in the line Base documents there will be a hyperlink to the corresponding receipt document;
• in the Operation type code field the value 01 will be reflected, which corresponds to the acquisition of goods (work, services), property rights in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected] ;
• The Receipt Method switch will be set to Hard copy if there is no valid agreement with the seller to exchange invoices electronically. If there is an agreement, the switch will be in the Electronic position.

Since the buyer does not maintain separate accounting, in the Invoice document received there is the possibility of a simplified application for deduction of input VAT, for which the flag for the value Reflect VAT deduction in the purchase book by the date of receipt is automatically set.

Please note that if the taxpayer maintains separate accounting for VAT, i.e., on the VAT tab of the Accounting Policy form (Section Main - subsection Settings - hyperlink Taxes and reports) the flag Separate accounting for incoming VAT and Separate accounting for VAT by accounting methods is selected, then in the document Invoice received is missing a line and a flag for the value Reflect VAT deduction in the purchase book by the date of receipt. In this case, the application for a tax deduction is always carried out using the regulatory document Formation of purchase ledger entries.

If it is necessary to change the specified data, for example, to clarify the date of receipt, the document should be repeated. To do this, click the Record and close button or execute the Run command from the list of available commands, opened by clicking the More button.

As a result of posting the Invoice document received, an entry will be made in the accounting register:

Debit 68.02 - for the amount of input VAT in the amount of RUB 162,000.00. Credit 19.03

An entry will also be made in the information register of the Invoice Journal. Register entries The Invoice Register are used to store the necessary information about the received invoice.

An entry with the type of movement Expense is made in the VAT accumulation register presented.

An entry with the event VAT Claimed for Deduction is made in the Purchase VAT accumulation register to register the invoice in the purchase book.

Based on the entry in the VAT Purchases register, the purchase book is filled out for the period of acceptance of purchased goods for accounting and receipt of a supplier invoice, i.e. for the third quarter of 2022 (section Reports - VAT subsection or Purchases section - VAT subsection) (see Fig. 3).

Rice. 3. Purchase book for the third quarter of 2022

The amount of input VAT on purchased goods will be reflected on line 120 of Section 3, as well as in Section 8 of the VAT tax return for the third quarter of 2022 (section Reports - subsection 1C-Reporting - hyperlink Regulated reporting).

Shipment of goods

The shipment of goods for export to the buyer “Astana” LLP (operations: 3.1 “Shipment of goods for export”; 4.2 “Write-off of the cost of goods sold”) is registered in the program using the document Sales (act, invoice) with the transaction type Goods (invoice) (Fig. 4).

Rice. 4. Shipment of goods for export

After posting the document, the following accounting entries are entered into the accounting register:

Debit 90.02.1 Credit 41.01 - for the cost of written-off sofas; Debit 62.21 Credit 90.01.1 - for the sale price of sofas.

A record with the type of movement Receipt for the sales book is entered into the VAT register for sales of 0%, reflecting the accrual of VAT at a rate of 0%.

To create an invoice for goods shipped for export (operation 3.3 “Issuing an invoice for the shipment of goods”), you must click on the Write invoice button at the bottom of the Sales document (act, invoice) (see Fig. 4).

In this case, the document Invoice issued is automatically created in the information base, and a hyperlink to the created invoice appears in the form of the basis document.

In the new posted document Invoice issued, which can be opened via a hyperlink, all fields will be filled in automatically based on the data in the Sales document (act, invoice).

From 01/01/2015, taxpayers who are not intermediaries acting on their own behalf (forwarders, developers) do not keep a log of received and issued invoices, therefore, in the document Invoice issued in the Amount line: it is indicated that the amounts to be recorded in the journal accounting (“of which by commission:”) are equal to zero.

The Transaction Type Code field will reflect the value 01, which corresponds to the shipment of goods (work, services), property rights, including transactions taxed at a tax rate of 0% in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [ email protected]

As a result of posting the issued Invoice document, an entry will be made in the information register of the Invoice Log. Register entries The Invoice Register are used to store the necessary information about the issued invoice.

Using the button Print the accounting system document Invoice issued, you can view the form of the invoice and then print it (see Fig. 5).

Rice. 5. Invoice for export goods

According to subparagraph 15 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation and subparagraph “a.1” of paragraph 2 of the Rules for filling out an invoice, approved. Resolution No. 1137, in invoices issued for goods exported outside the territory of the Russian Federation to the territory of the member states of the Eurasian Economic Union, column 1a indicates the code of the type of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity.

Operations of shipment of goods for export until the validity of the application of the zero VAT rate is confirmed in the VAT tax return will not be reflected.

Receipt of payment

Receipt of payment for goods sold (operation 4.1 “Receipt of payment from buyer”) in the 1C: Accounting 8 version 3.0 program is reflected using the document Receipt to current account with the transaction type Payment from buyer, which is generated in the following ways:

• based on the document Invoice for payment to the buyer (section Sales - subsection Sales - journal of documents Invoices to buyers);
• by adding a new document to the Bank statements list (section Bank and cash desk - subsection Bank - document journal Bank statements).

As a result of posting the document, the following accounting entry is entered into the accounting register:

Debit 51 Credit 62.01 - for the amount of payment received, which is 600,000.00 rubles.

Adoption of “input” VAT on goods exported to Kazakhstan

In order to understand how much tax in the event of an export shipment needs to be restored and deducted, it is necessary to maintain separate records. Moreover, the Tax Code of the Russian Federation does not indicate its specific methodology: the taxpayer must independently determine for himself the methods of maintaining such accounting and consolidate them in the accounting policy. This is provided for in paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, clarifications of the Ministry of Finance (for example, letter dated 07/06/2012 No. 03-07-08/172) and court decisions (for example, resolution of the Federal Antimonopoly Service of the North-Western District dated 06/29/2012 No. A56-27834/2011).

VAT refund by tax authorities

After the taxpayer submits a VAT return with a package of documents confirming the right to apply the 0 percent rate, the tax authorities begin a desk audit of the validity of applying this rate (Article 88 of the Tax Code of the Russian Federation).

If the tax office makes a positive decision, the taxpayer reserves the right to apply a 0 percent rate. And in case of refusal, you will need to submit a “clarification” and pay an additional amount of unpaid VAT to the budget for this shipment, as well as penalties and fines for late payment of tax.

See also the material “How is VAT refunded: return (refund) scheme?”

conclusions

By shipping to the EAEU countries, in particular to Kazakhstan, Russian organizations receive great economic benefits due to the fact that the exporting taxpayer, in accordance with current legislation, does not charge VAT on this sale.

However, tax authorities are very suspicious of such shipments and thoroughly study the documents justifying the application of the rate. But still, within the EAEU, export shipments raise fewer questions from regulatory authorities than when exporting to other states, and the exporter only needs to provide correctly completed:

• Contract;
• application for the import of goods and payment of indirect taxes;
• shipping documents.

If all requirements are met, the desk audit will pass with a positive result.

If for some reason the taxpayer suddenly did not meet the deadline for collecting supporting documents and did not submit them to the Federal Tax Service, the algorithm of actions is as follows:
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Documents for a supply contract from Russia to Kazakhstan, Belarus, Kyrgyzstan and Armenia

A contract for the supply of goods is an agreement between the supplier and the buyer on two main issues: the product and its transportation. Therefore, the execution of a supply contract is accompanied by the execution of two types of documents: 1) commodity, and 2) transport.

The preparation of documents for domestic Russian supplies of goods is regulated by the legislation of the Russian Federation. How to arrange the transportation of goods from Russia to Kazakhstan or another state party to the agreement “On the Eurasian Economic Union” signed on May 19, 2014. (hereinafter referred to as the “EAEU Treaty”)?

Transport documents for the transportation of goods from Russia to Kazakhstan and the EAEU countries

Waybill

Conditions:

Supply contract from Russia to Kazakhstan (or another state party to the EAEU treaty).

Transportation by road.

Start of transportation of goods (place of shipment): Russia.

Decor:

When transporting goods by road, the driver is required to have documents for the cargo (clause 2 of the Road Traffic Rules of the Russian Federation). The rules do not disclose what documents these are, but in essence they are documents confirming the legality of the driver’s possession of the cargo being transported.

Delivery of cargo under a supply agreement is possible by the supplier or buyer. In both cases, it is possible to use your own transport or hired carriers.

Situation 1: Under the supply agreement, delivery is included in the price of the goods and is organized by the supplier (Russian exporter) with the involvement of a carrier

The carriage of goods is formalized by a contract of carriage between the supplier and the carrier.

The existence of a contract of carriage is confirmed by the waybill (Article 785 of the Civil Code of the Russian Federation). Regardless of who, under the supply agreement, enters into a transportation agreement (supplier or buyer), draws up a waybill and transfers it to the carrier, the shipper (Articles 2 and 8 of the Charter of Road Transport, paragraph 6 of the Rules for the Transportation of Goods by Road).

In situation 1, the shipper is a Russian supplier, and he is obliged to issue a waybill and hand it over to the carrier.

The consignment note not only confirms the fact of concluding a transportation contract, but also records the volume of transport services provided by the carrier and the price of these services. The consignment note is the basis for settlements between the transportation customer and the carrier for services rendered.

Do not confuse the waybill and the goods transport bill (TTN).

For domestic Russian transportation, a unified form TTN 1-T was developed and used until 2013 as the primary accounting document (for accounting and tax purposes) to account for services for the transportation of goods by road. The consignment note is given to the driver along with the accompanying documents for the cargo.

Russian exporters of goods to the countries participating in the EAEU Treaty (Kazakhstan, Belarus, Kyrgyzstan and Armenia) should take into account that the EAEU Treaty abolished customs clearance for the movement of goods between participating countries and simplified the transportation of goods, but the participating states remained sovereign .

Under these conditions, the transportation of goods from Russia to Kazakhstan, and similarly transportation between other states, is recognized as international transportation of goods , since it involves the movement of cargo from the territory of one state to the territory of another (Article 2 of the Law of the Russian Federation “On State Control of International Road Transport”).

The existence of a contract for the international carriage of goods is confirmed by an international consignment note and is drawn up in the CMR form (Convention on the Contract for the International Carriage of Goods by Road, Geneva, May 19, 1956) indicating the relevant details and attaching a set of documents.

According to the rules of international transportation of goods, the following is attached to the CMR consignment note:

• shipping specification,
• invoice - specification,
• quality certificate,
• quarantine and veterinary certificates or certificates

(clause 6 of the List of documents approved by the Ministry of Transport of Russia on October 27, 1998).

Conclusion:

Transportation of goods by road between the states parties to the Treaty on the EAEU is formalized by an international consignment note (CMR) indicating the relevant details and attaching a set of documents. When exporting from Russia, documents according to the List approved by the Ministry of Transport of Russia on October 27, 1998 are attached to the CMR. The documents are prepared and handed over to the carrier by the shipper (supplier).

We recommend: In the interests of the supplier, primarily in the event of tax disputes regarding VAT refunds as well as disputes with the buyer and the carrier, we recommend that after loading the driver enter the following entry in the CMR in his own hand: “The goods have been loaded. Pinned. There are no comments." When transporting by road, the cargo may shift, fastenings will break, body boards will break, etc.

In addition, in order to create an archive, which can also be used in the future in disputes, when shipping the goods, obtain a copy of the driver’s driver’s license and his passport, the accuracy of the copies of which must be certified by the corresponding records of the owner - the driver. “A copy of the driver’s license No. _____, issued by ______ is correct. I have certified the accuracy of the copy - last name, first name, patronymic, resident at the address: ______, date, signature.” Passport is the same.

Situation 2: Delivery is included in the price of the goods and is carried out by the supplier’s own transport

According to Russian legislation, in situation 2 there is no contract of carriage since the supplier transports the goods using its own transport. Therefore, there are no grounds for issuing a consignment note. Transportation is carried out by the supplier's employee in a car owned by the supplier (own transport). The driver confirms the accounting of delivery costs and the legality of ownership of the car with a waybill, and the legality of ownership of the goods - with a consignment note in the TORG-12 form.

Filling out waybills in Russia is carried out in accordance with Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 N 152 “On approval of mandatory details and the procedure for filling out waybills”, according to which the waybill contains information about the validity period of the waybill; information about the owner (holder) of the vehicle; information about the vehicle; driver information.

The owner (owner) of the vehicle issues a waybill.

The invoice form TORG-12 has been developed and used in the Russian Federation as a primary accounting document for registering the sale (release) of commodity and material assets to a third party (Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132).

TORG-12 is drawn up in two copies. The first copy remains with the supplier of goods and materials, and is the basis for their write-off. The second copy is transferred to the buyer and is the basis for the recording of these valuables.

IMPORTANT: Buyers from Kazakhstan, Belarus and other EAEU countries must take into account:

Since 2013, Russian organizations have the right to use their own forms of primary accounting documents and not to use unified forms, including not to use invoices in the TORG-12 form.

Invoices issued by Russian suppliers may not comply with the requirements of the legislation of the state parties to the EAEU agreement.

In contracts for the supply of goods from Russia, it is advisable for buyers from the EAEU countries to agree with Russian suppliers-exporters on the forms of documents for goods and for the transportation of goods and the procedure for filling them out and transferring them.

Situation 3: Delivery of goods is carried out at the warehouse of a Russian supplier, delivery of goods is carried out by the buyer’s own transport.

The situation is similar to situation 2 described above: According to Russian legislation, there is no contract of carriage between the carrier and the supplier (Russian exporter), since under the terms of the supply contract, the transportation of goods is carried out by the buyer’s transport.

The buyer keeps track of his expenses for the delivery of goods using a waybill (fuel and lubricant costs, mileage, depreciation, wages, etc.). The goods are transferred by proxy to the buyer's representative by signing a copy of the TORG-12 consignment note issued by the Russian supplier.

At the same time, taking into account that the buyer is an economic entity in Kazakhstan or another state party to the EAEU treaty, it is important for him to correctly draw up transportation documents in accordance with the legislation of the relevant state. It is the buyer who bears the risk of document violations and the associated consequences. It is the buyer who has an interest in ensuring that shipping costs incurred are properly accounted for.

*When concluding a supply contract, it is recommended to draw the buyer’s attention to the specifics of drawing up transportation documents and agree on the relevant provisions in the contract.

For example, when making deliveries from Russia to Kazakhstan, in similar situations under 3 contract conditions, Kazakhstan tax authorities recommend that Russian suppliers issue and transfer a CMR invoice to Kazakhstan buyers.

Situation 4: Delivery of goods is carried out at the warehouse of a Russian supplier, delivery of goods is carried out by the buyer by an engaged carrier.

According to Russian rules (Charter of Motor Transport of the Russian Federation, Rules for the Transportation of Goods in the Russian Federation), a waybill is drawn up by the shipper to confirm the contract of carriage.

In the described situation of delivery of goods, the contract for the carriage of goods is drawn up by the buyer of the goods, since the obligation of transportation is assigned to the buyer by the delivery contract.

The buyer (registered not in Russia but in another state party to the agreement on the EAEU) before receiving the goods in Russia from the Russian supplier draws up an agreement for the international carriage of goods with the involved carrier.

Ownership of the goods passes to the buyer in Russia at the time of shipment at the warehouse of the Russian exporter. The shipper is the buyer. He also fills out the CMR invoice.

Please note: according to the rules of the Road Transport Charter of the Russian Federation, when executing a transportation contract, loading goods into vehicles is the responsibility of the shipper. Under the conditions of situation 4, delivery is carried out at the supplier’s warehouse in Russia. We recommend that the buyer agree in the supply contract on the supplier’s obligation to load the goods into the vehicle.

After loading the goods, the carrier puts a mark and stamp on the CMR consignment note. As part of the shipping documents, the supplier gives the buyer one copy of TORG-12 (or an invoice drawn up in another form agreed upon by the parties), on the second the carrier puts a mark (by proxy) on receipt of the goods.

Documents for goods when exported from Russia to Kazakhstan, Belarus, Kyrgyzstan or Armenia

Conditions:

Agreement for the supply of goods from Russia to Kazakhstan. Registration of transportation of goods from Russia to other states, with the exception of Armenia, is carried out in a similar way.

The transfer of goods between the supplier and the buyer, for the purpose of accounting for trade operations in the Russian Federation, is documented in primary accounting documents (RF Law “On Accounting”). Since 2013 in the Russian Federation, the use of unified forms of primary accounting documents is not mandatory. On the territory of Kazakhstan, goods received from Russia are accepted for accounting on the basis of the legislation of the Republic of Kazakhstan.

When concluding an export supply contract, it is advisable for economic entities in Russia and Kazakhstan to agree on and secure the types and forms of documents that will be drawn up during the execution of the contract. Including transport invoices, consignment notes, which will be used to formalize the transportation and transfer of goods. According to existing practice, operations for the transfer of goods by business entities from Russia to Kazakhstan are documented with a consignment note in the unified form TORG-12 (Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132).

The consignment note is drawn up in two copies. The first copy remains with the Russian supplier of the exporter, and is the basis for writing off the goods. The second copy is transferred to the buyer and is the basis for the receipt of goods.