How to fill out a certificate of supporting documents? Submission deadlines, sample filling

In what situations is it necessary to submit a certificate of supporting documents?

SPD is provided to the bank office upon completion (completion/diversification) of obligations under an international agreement concluded with a foreign partner, using a method other than mutual settlements. For example:

1. Assignment of claims;
2. Bank commissions;
3. Export or import of goods and materials;
4. Provision of services, etc.

Important! Since 2015, the obligation to provide SPD also applies to loan agreements.

Absolutely all residents of the Russian Federation working on the territory of the Russian Federation and carrying out services or export-import operations are required to provide SPD:

• IP;
• Companies;
• Non-profit organizations;
• Self-employed population (private notaries, lawyers, etc.).

SPD is not provided if:

• assignment of powers to claim debt;
• filling out the SPD by the bank, at the request of the client;
• leasing;
• transfer of property for rent by agreement of the parties;
• insurance;
• provision of communication services.

That is, those agreements that do not provide for the need to issue a transaction passport (hereinafter referred to as TS). In this case, the contract must fix payments after a certain time period.

Important! In situations where the contract provides for both fixed (not requiring the provision of a certificate of supporting documents) and one-time payments, the SOP for one-time transactions must be provided in the usual manner.

In what cases is it not provided, and in what cases is it required?

A resident must not provide an SOP if:

• the contract describes a fixed amount as payment (payment of rent or leasing);
• the passport transaction was liquidated due to the fact that the debt was transferred to a third party (assignment);
• The bank itself is engaged in generating a certificate in accordance with the documents provided by the resident.

A financial institution may undertake the obligation to generate a certificate, the presence of which is required in accordance with financial control, at the time of signing an agreement for the provision of cash management services or later by submitting an appropriate application.

Residents of the Russian Federation must provide SPD:

• legal entities carrying out import-export operations;
• legal entities and individual entrepreneurs engaged in providing services and performing work abroad;
• non-profit organizations making payments to foreign partners.

In what cases is an agreement for the provision of paid services drawn up with an individual - read here. You will find rules for filling out and a sample assignment agreement between legal entities in this article.

Deadlines for providing a certificate of supporting documents

The bank verifies the SOP within 3 business days after submission.

What kind of document is this?

A document indicating that the contract (loan agreement) has been executed or terminated, or a document stating that the obligations under the contract have been subject to changes, is considered to be confirmatory.
The certificate must include the following information:

• name of the bank that requested this document;
• name of the legal entity that completed the filling;
• number of the transaction passport under the agreement of the appropriate format;
• a table that includes: date, type of document (code), customs declaration (number), amount in accordance with the unit of currency on the supporting document.

The certificate must be certified by an authorized person of the organization. The deadline for its submission is within 15 days from the moment the customs authority allowed the goods to be exported, or from the date on which the declaration for the imported goods was submitted, or until the 15th day of the month following the day when delivery was made, if this product is not Customs declaration required.

For failure to provide SPD, administrative liability is provided in accordance with current legislation.

What is the liability for failure to provide a certificate of supporting documents?

Failure to submit SPD is considered a failure to comply with the requirements of currency legislation, for which Part 6 of Art. 15.25 of the Administrative Code provides for penalties.

Currency control: legislation and basic terms

The main regulatory act that regulates currency transactions in the Russian Federation is Law No. 173-FZ dated December 10, 2003. On its basis, the Government of the Russian Federation and other government bodies adopt explanatory documents. One of the most important such regulations, which describes in detail the procedure for processing foreign exchange transactions, is the instruction of the Central Bank of the Russian Federation dated August 16, 2017 No. 181-I.

Let's look at the basic terms associated with currency control.

1. Residents (legal entities) are organizations created in accordance with the legislation of the Russian Federation, as well as their branches, including those abroad. In addition, residents include the state itself, its diplomatic missions abroad, as well as federal subjects and municipalities.

1. Residents (individuals) are citizens of the Russian Federation, as well as foreign citizens and stateless persons who permanently reside in the Russian Federation.

1. Non-residents (legal entities) are organizations created in accordance with the legislation of other states, including their branches on the territory of the Russian Federation. Non-residents also include diplomatic missions of other countries in the Russian Federation and international organizations.

1. Residents (individuals) – all foreign citizens and stateless persons, except those listed in clause 2.

1. Authorized banks are Russian credit organizations that have the right to conduct foreign exchange transactions.

1. Currency control authorities are structures that exercise general supervision of foreign exchange transactions and also issue regulations in this area. Today this is the Central Bank of the Russian Federation and the Government of the Russian Federation (represented by the tax and customs service).

1. Currency control agents (CCA) are organizations that directly conduct currency transactions and verify their compliance with the law. In addition to authorized banks, AVK includes professional participants in the securities market and the state corporation VEB.RF.

Algorithm for filling out a certificate of supporting documents

* In gr. 9. One of the code characteristics of the operation is indicated:

1 – fulfillment by the Russian representative of the terms of the contract on account of the received advance payment;

2 – provision by the Russian agent of a deferred payment;

3 - fulfillment by a non-resident of the terms of an international agreement on account of an advance payment;

4 – provision by a non-resident to a Russian representative of a deferred payment.

Nuances of filling out the correction:

• The “From” field indicates the date of completion of the primary SPD, subject to clarification;
• In the “Adjustment Attribute” field, the number of the refinement is indicated after the * symbol. For example, *5.
• Column 1 indicates the line number that contains the details of the supporting document to be adjusted. In this case, only the erroneous data is changed. Information that does not need to be corrected remains unchanged.
• In the “Note” field, you must indicate the details of the documents on the basis of which changes are made.

The correcting SPD must be submitted to the bank for currency control no later than 15 days after the execution of the amending documents. The current form and sample of filling out a certificate of supporting documents can be downloaded on our website.

Supporting documents for fulfillment, change, termination of obligations

► Currency legal services ► Currency consultation ► Supporting documents
▼ The difference between “residents” under Central Bank Instruction No. 181-I and Law No. 173-FZ

▼ The concept of supporting documents and the obligation to submit them to the bank

▼ Deadlines for submitting supporting documents by residents

▼ Terms of storage of supporting documents by residents and non-residents

▼ Fines on residents for failure to submit supporting documents on time
Difference between “residents” under Central Bank Instruction No. 181-I and Law No. 173-FZ
From the general concept of “currency residents” for the purposes of Law No. 173-FZ “On Currency Regulation and Currency Control” » Central Bank Instruction No. 181-I identifies separate, narrower concepts of “residents” and “resident individuals” who are required to comply with this Instruction. At the same time, “resident individuals” for the purposes of Central Bank Instruction No. 181-I mean not all individuals who are currency residents under Law No. 173-FZ, but only those who provide loans to non-residents. At the same time, the concept of “residents” for the purposes of Central Bank Instruction No. 181-I does not include the concept of “resident individuals”. Graphically this can be represented as follows:

“Residents” for the purposes of Law No. 173-FZ

More details on the Documents for currency transactions page.
Concept and obligation to submit supporting documents
Clauses 8.1, 8.1.1-8.1.4 of Central Bank Instruction No. 181-I:

8.1. When fulfilling, terminating obligations, changing the person in the obligation, changing the amount of obligations under a contract (loan agreement), in respect of which this Instruction establishes a requirement for its registration, the resident must submit to the bank the management company simultaneously with one copy of a certificate of supporting documents, completed in accordance with Appendix 6 to these Instructions, the following documents confirming the fulfillment, termination of obligations, change of person in the obligation, change in the amount of obligations under the contract (loan agreement) in a manner other than settlements (hereinafter referred to as supporting documents).

8.1.1. When exporting goods from the territory of the Russian Federation (importing them into the territory of the Russian Federation) and if there is a requirement for customs declaration of goods in accordance with the legislation on customs regulation in a manner other than submitting a declaration for goods to the customs authorities, the documents used as a customs declaration provided for paragraph 6 of Article 105 of the Customs Code of the Eurasian Economic Union (“Official Internet portal of legal information” (www.pravo.gov.ru), January 9, 2022).

(Clause 8.1.1 as amended by Bank of Russia Directive No. 4855-U dated July 5, 2018)

8.1.2. When exporting (importing) goods from the territory (to the territory) of the Russian Federation and in the absence of a requirement for customs declaration of goods in accordance with the legislation on customs regulation - commodity transport (shipping, shipping), commercial documents.

(as amended by Bank of Russia Directive No. 4855-U dated July 5, 2018)

Additionally, the resident may submit to the management bank other documents containing information about the export of goods from the territory of the Russian Federation (shipment, transfer, delivery, movement) or the import of goods into the territory of the Russian Federation (receipt, delivery, acceptance, movement), executed under the contract, and (or) documents used by the resident to record his business transactions in accordance with accounting rules and business customs.

8.1.3. In the case of performance of work, provision of services, transfer of information and results of intellectual activity, including exclusive rights to them - acceptance certificates, invoices, invoices and (or) other commercial documents drawn up under the contract, and (or ) documents used by a resident to record his business transactions in accordance with accounting rules and business customs.

8.1.4. In case of fulfillment of obligations under a contract (loan agreement) not specified in subclauses 8.1.1 - 8.1.3 of this paragraph, as well as in cases of termination of obligations, change of person in the obligation, change in the amount of obligations (including obligations to pay interest payments when providing a loan resident to non-resident) - other documents confirming the corresponding fulfillment, termination of obligations, change of person in the obligation, change in the amount of obligations under the contract (loan agreement) (including obligations to pay interest payments when providing a loan by a resident to a non-resident), including documents used by the resident for accounting of their business transactions in accordance with accounting rules and business customs.

(Clause 8.1.4 as amended by Bank of Russia Instruction No. 4855-U dated July 5, 2018)
Deadlines for submitting supporting documents by residents
Clause 8.2 of Central Bank Instruction No. 181-I:

8.2. The certificate of supporting documents and the supporting documents specified in clause 8.1 of these Instructions are submitted by the resident to the management bank within the following deadlines (unless other deadlines are specifically established by these Instructions regarding the submission of a certificate of supporting documents).

8.2.1. No later than fifteen working days after the last day of the month in which the documents used as a customs declaration are marked with the date of their issue. If there are several marks on the specified documents about different dates of release of goods, the period established by this subparagraph is calculated from the latest date of release of goods stamped on the document.

(as amended by Bank of Russia Directive No. 4855-U dated July 5, 2018)

8.2.2. No later than fifteen working days after the last day of the month in which the supporting documents specified in subclauses 8.1.2 - 8.1.4 of clause 8.1 of these Instructions were drawn up.

If information about the fulfillment of obligations, termination of obligations, a change of person in an obligation, a change in the amount of obligations under a contract (loan agreement) is contained in several supporting documents, then the deadline for submitting a certificate of supporting documents, completed on the basis of all such documents, established by this subclause, is counted from the latest date of execution of the corresponding supporting document.
Storage periods for supporting documents by residents and non-residents
Clause 2 of Part 2 of Article 24 of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”:

2. Residents and non-residents carrying out currency transactions in the Russian Federation are obliged to:

…

2) keep records in the prescribed manner and draw up reports on the currency transactions they carry out, ensuring the safety of the relevant documents and materials for at least three years from the date of the relevant currency transaction, but not earlier than the date of execution of the contract;

...
Fines for residents for failure to submit supporting documents on time
in Parts 6.3-1 and 6.4 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation:

6.3-1. Failure by a resident to submit to the authorized bank forms of accounting and reporting on currency transactions, supporting documents and information when carrying out currency transactions after ninety days after the end of the established period -

entails the imposition of an administrative fine on citizens in the amount of two thousand five hundred to three thousand rubles; for officials - from four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles.

(Part 6.3-1 introduced by Federal Law No. 218-FZ dated July 20, 2020)

6.4. Repeated commission of an administrative offense provided for in Part 6 of this article, with the exception of cases of repeated commission of an administrative offense expressed in non-compliance with the established procedure for submitting reports on the flow of funds on accounts (deposits) in banks and other financial market organizations located outside the territory of the Russian Federation, and (or) supporting documents, -

(as amended by Federal Laws No. 350-FZ dated November 28, 2015, No. 218-FZ dated July 20, 2020)

entails the imposition of an administrative fine on citizens in the amount of ten thousand rubles; for officials in the amount of twelve thousand to fifteen thousand rubles; for legal entities - from one hundred twenty thousand to one hundred fifty thousand rubles.

(as amended by Federal Law No. 350-FZ dated November 28, 2015)

Checking the certificate confirming the documents by the bank

If the SPD is accepted, the bank sends stamped paper certificates to the client within 2 banking days. For electronic document management – ​​the date of acceptance and the digital signature of the responsible employee.

In case of refusal to accept the SPD, the bank returns all papers to the client indicating the reason for the refusal and the date the decision was made. With electronic document management, a letter is sent to the addressee explaining the reasons.

Possible errors due to which the bank decides not to accept SPD:

1. The SPD was filled out in violation of the standards of Instruction 138-I;
2. Inconsistency between the information in the SOP and the attached documents;
3. If the client provides an incomplete package of documents.

Is it possible to do without currency control?

The customs territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation are represented as a single customs territory (Agreement on the creation of a single customs territory and the formation of the Customs Union, signed in Dushanbe on 10/06/2007). In accordance with Decree of the President of the Russian Federation dated 07/01/2011 N 880 “On the abolition of agreed types of controls on the state border of the Russian Federation with the Republic of Belarus and the Republic of Kazakhstan”, the Government of the Russian Federation in Resolution dated 07/01/2011 N 529 gave such instructions. From 07/01/2011 the Federal Customs Service, Rosselkhoznadzor and Rospotrebnadzor should not carry out customs, transport, veterinary, quarantine phytosanitary, sanitary and quarantine control at the state border of the Russian Federation with the Republic of Belarus and the Republic of Kazakhstan. As we can see, this regulatory act does not mention the non-implementation of currency control. Therefore, the statement that the company does not have an obligation to submit accounting forms for currency transactions when exporting goods to the Republic of Kazakhstan in due time due to the abolition of customs control at the border of this Republic and the Russian Federation from July 1, 2011, does not comply with current legislation. This is exactly the conclusion that the Presidium of the Supreme Arbitration Court of the Russian Federation came to in Resolution No. 7099/12 dated October 23, 2012.

Certificate of supporting documents: 3 examples of preparation

Example No. 1.

Vital LLC provides services to a foreign client.01. 04.2016. A certificate of completion of work was issued in the amount of 3,463.8 euros. According to the contract, the non-resident will pay the entire amount no later than 05/31/2016. The tabular part of the SOP must be filled out as follows:

Example No. 2

Alternative LLC entered into a contract for the supply of goods to Germany in the amount of $193,633. The German buyer made an advance payment of 40% - $77,453.2. The balance of the amount - $116,179.8 will be transferred upon delivery of goods and materials. Expected date 07/19/2016 The TD was issued by customs on May 4, 2016.

Example No. 3.

A UK advertising agency provided advertising product placement in the amount of £15,355. The tabular part of the SPD is filled out as follows:

How banks carry out currency control

To carry out settlements with foreign partners, a Russian company must open an account in one of the authorized banks and sign a contract.

The contract, depending on its category, must indicate the exact terms of payment, delivery of goods (provision of services), return of the advance or repayment of the loan.

The procedure for a bank to carry out currency control primarily depends on the amount of the transaction. It must be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of signing the contract. Further, the procedure will depend on the scale of the transaction in ruble equivalent.

If the contract is small - for an amount less than 200 thousand rubles, then no documents need to be submitted to the bank. The businessman only needs to inform the credit institution of the currency transaction code (Appendix 1 to instruction No. 181-I).

For larger transactions, the order depends on the category of the transaction: export, import or loan settlements.

For medium-sized transactions, the businessman must provide a contract to the bank. The credit institution will determine the transaction code based on this document.

If the transaction is large (over 6 million rubles for export or over 3 million rubles for import and credit), then the bank not only takes the contract from the businessman, but also registers it, assigning a unique number.

This procedure replaced the issuance of transaction passports, which were in effect until March 2022. Exporters can register not only a finished contract, but also its draft. In this case, the document must be signed by the foreign buyer and submitted to the bank within 15 days after registration.

For all large contracts that the bank registers, the businessman must draw up a special form provided for in Appendix 6 to Instruction No. 181-I - a certificate of supporting documents (SPD).

The SPD contains a list of documents related to the execution of the contract. It indicates the amounts and timing of receipt of funds to an account in a Russian bank.

The SPD must be submitted to the bank within 15 days after the end of the month in which the transaction was executed. Depending on the category of the contract, this may be:

1. For export shipments or import purchases, the month in which the declaration was issued.
2. When providing services - the month in which the acceptance certificate was signed.
3. When repaying a loan or advance by a foreign counterparty, the month in which the money was credited to the Russian company’s account.