HomeCustoms paymentsCustoms excise duty
Material updated: 01/17/2022
Customs excise tax is one of the types of payments paid for the import of excisable goods into the customs territory of the Russian Federation. It is also called excise duty or tax. In addition to excise duty, other customs duties and fees are paid on goods imported into the territory of the Russian Federation. The money received from the collection of excise tax goes to the budget of the Russian Federation. Customs payments include excise taxes, customs duties, import and export duties (Article 46 of the EAEU Labor Code). Excise duty is levied in addition to customs duty on excisable goods. The state has chosen for taxation highly profitable goods, the selling price of which significantly exceeds the cost of their production. The demand for excisable goods usually does not change due to an increase or decrease in their cost. They are not essential items and are not healthy. These are, for example, cigarettes, vodka, beer, etc.
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Who pays excise taxes
Legal entities, individual entrepreneurs (IP), importers and exporters who carry out transactions subject to excise taxes.
In practice, producers, processors and importers of excisable products act as excise tax payers. Resellers do not pay excise taxes. Please note: organizations and individual entrepreneurs carrying out transactions subject to excise taxes do not have the right to switch to a simplified taxation system and pay a single agricultural tax.
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Processing payment orders
Execute payment orders for the transfer of excise tax in accordance with the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P and the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. For more information about this, see How to correctly fill out a payment order for the payment of taxes and contributions.
An example of calculating the amount of excise tax to be paid to the budget
In January 2016, Alpha LLC sold 500 0.5-liter bottles of beer with a volume fraction of ethyl alcohol of 6.5 percent. The excise tax rate for beer with an alcohol content by volume from 0.5 to 8.6 percent is set at 20 rubles. for 1 liter. Alpha had no other operations subject to excise tax this month.
The accountant calculated the amount of excise tax to be paid to the budget for January: 500 but. × 0.5 l × 20 rub. = 5000 rub.
To transfer the tax, the accountant drew up a payment order.
In accounting, Alpha's accountant made the following entries.
In January:
Debit 90-4 subaccount “Excise taxes” Credit 68 subaccount “Calculations for excise taxes” - 5000 rubles. (500 bottles × 0.5 l × 20 rubles) – excise tax is charged on the sale of beer.
25 February:
Debit 68 subaccount “Calculations for excise taxes” Credit 51 – 5000 rub. – excise tax is transferred to the budget.
What goods are excisable?
Ethyl alcohol and products that contain more than 9% of such alcohol. The exception is medicines, as well as veterinary drugs in containers of no more than 100 ml. Another exception is perfumes and cosmetics with a share of ethyl alcohol up to 80% inclusive (with a spray bottle - up to 90% inclusive), bottled in bottles up to 100 ml, as well as perfumes and cosmetics with a share of ethyl alcohol up to 90% inclusive, bottled in containers up to 3 ml. inclusive.
In addition, alcohol products, beer, tobacco products (including those intended for consumption by heating), cars and motorcycles with an engine power exceeding 112.5 kW (150 hp), diesel fuel, motor oils, automobile and straight-run gasoline, benzene, paraxylene, orthoxyl, aviation kerosene, natural gas, as well as electronic nicotine delivery systems and liquids for them.
When are excise taxes charged?
When importing excisable goods, as well as when selling and transferring excisable goods produced on the territory of the Russian Federation.
The sale of excisable goods is a transfer of ownership on a paid or gratuitous basis, including the use of excisable products for payment in kind. In this case, excise taxes are charged only in the case when ownership passes directly from the manufacturer of excisable goods (for example, from the manufacturer to the wholesaler). For further resale (for example, when shipped from a wholesaler to a retail chain), excise taxes are not required.
Also, excise taxes must be paid on the sale of confiscated and ownerless excisable goods, including excisable goods received by court decision.
The transfer of excisable goods is an operation in which there is no transfer of ownership. In this case, excise taxes are charged only if excisable goods are transferred directly by their manufacturer. If the product is transferred by the person who bought it in finished form, there is no need to charge excise taxes.
Thus, excise taxes are imposed on the transfer of manufactured products for processing on a toll basis and the shipment of excisable goods made from toll raw materials. In addition, excise taxes are charged upon the transfer of manufactured goods for one’s own needs, to the authorized capital or to the founder upon the latter’s disposal.
In general, excise taxes cover the movement of products within a company for the further production of non-excisable goods, and plus the internal transfer of ethyl and cognac alcohol for the production of alcohol or other excisable products. The internal movement of created excisable goods to the unit involved in their retail sale is also subject to excise duties.
Finally, excise taxes are charged when denatured ethyl alcohol and straight-run gasoline are obtained by organizations that have the appropriate certificates.
Calculation of excise tax payable
An organization can reduce the total amount of tax by the amount of excise tax accepted for deduction.
Calculate the amount of excise tax payable to the budget using the formula:
| Excise tax payable = Excise tax accrued – Excise tax accepted for deduction |
Such rules are established in paragraph 1 of Article 202 of the Tax Code of the Russian Federation.
For information on paying excise duty when importing goods into Russia, see How to calculate excise duty when importing excisable goods.
When excise taxes are not charged
When moving excisable goods within the manufacturing company, if the purpose of the movement is the production of other excisable goods. There is an exception here: the transfer of alcohol for the production of alcohol and other alcohol-containing excisable products is not exempt from excise taxes.
In addition, excise taxes are not charged to exporters who have provided certain documents to the tax office.
To obtain an exemption on any of the above grounds, it is necessary to keep separate records of transactions subject to and not subject to excise duties.
Calculation and payment of excise taxes
In this part of our conversation, we will give an example of how excise tax is calculated, for example, at a fixed rate.
For this, the following calculation formula is used:
A = Nb * Tc, where A is the accrued amount of excise duty, Nb is the tax base (the number of goods sold), Tc is the fixed rate.
So, Company S. produced and sold 700 liters of beer, which is strong. This means that she will have to pay: 700 * 21 = 14,700 rubles.
The combined rate is calculated using the following formula:
A = Nb * Tc + O + Ac /100%, where A is the amount of excise duty, Nb is the tax base, Tc is a fixed rate, O is the amount that will be received upon the sale of Nb, Ac is the percentage rate.
Excise rates
There are three types of excise tax rates: specific, ad valorem and combined.
Specific (solid) represent a fixed amount per unit of measurement. It is the specific rates that are approved for all excisable goods except cigarettes and cigarettes. For example, for sparkling (champagne) wines in 2022, the rate is 41 rubles. for one liter.
Ad valorem rates are set as a percentage of the cost of the goods. Currently this type of bet is not used.
Combined (mixed) rates have two components: specific and advolar. Mixed rates are approved for cigarettes and cigarettes. In particular, on cigarettes in 2022, the excise tax is calculated at a rate of 2,359 rubles. for one thousand pieces plus 16% of the estimated cost* (but not less than 3,205 rubles for one thousand pieces).
Excise tax rates are revised annually. Rates have now been set for 2022, 2022 and 2023.
How is excise duty calculated?
To calculate the amount of excise tax that you need to pay to the treasury, use the formula:
Excise tax amount = Tax rate * Tax base.
The tax base in the formula is understood as the quantity of goods (liters, pieces, tons).
As of the current date, either a flat tax rate or a combined tax rate is used to calculate excise duty. Most modern rates - combined - are used only for settlements on cigarettes and cigarettes.
In order to find out what rate applies specifically to your excisable products, you just need to refer to Article 193 of the Tax Code, where they are all spelled out in detail.
| Name/characteristics | Unit | Example |
| Fixed rate (specific) | Always expressed in rubles | The excise tax rate for each liter of mead is 21 rubles. And the rate for cigars is 171 rubles |
| Ad valorem rate | Always expressed as a percentage | Included in the combination. At the moment, it is not used separately for calculating excise taxes. |
| Combined rate | Uses fixed + ad valorem rates, that is, in rubles + percent | For cigarettes and cigarettes: 1718 rubles for every 1000 pieces +14.5% of the maximum estimated cost |
Example 1 . LLC "Bubbles" produced and sold 1000 liters of sparkling wine.
The amount of excise tax payable to the budget will be:
36 rubles (flat rate) * 1000 liters (tax base) = 36,000 rubles (excise tax amount).
Example 2 . Dymok LLC produced and sold 100 million cigarettes (500 thousand blocks, each block contains 10 packs, each pack contains 20 cigarettes). The maximum retail price (MRP) of a pack is 50 rubles.
- We find the estimated cost:
50 rubles (MRP) * 5 million (number of packs) = 250 million rubles.
- Find the amount of excise tax at a fixed rate (amount 1):
1,718 rubles (flat rate for 1,000 pieces) * 100 million (number of cigarettes in pieces)/1,000 pieces = 171,800 thousand rubles.
- Find the amount of excise tax at the ad valorem rate (amount 2):
250 million rubles (calculated value) * 14.5% (current ad valorem rate) = 36,250 thousand rubles.
- We calculate the total amount of excise tax payable:
171,800 thousand rubles (amount 1) + 36,250 thousand rubles (amount 2) = 208,050 thousand rubles.
How to calculate excise taxes
It is necessary to determine the tax base and multiply it by the excise tax rate. The base is calculated separately for each type of excisable goods and depends on the rate established for it. In the case of a fixed rate, the base is the volume of production in physical terms (for example, 1,000 liters of sparkling wines). For combined rates, the base is the volume in physical terms plus the estimated value (for example, 100,000 cigarettes plus their cost equal to 690,000 rubles). If the taxpayer does not keep separate records of transactions subject to different rates, then he must determine a single base and apply the highest of the rates to it.
The base is calculated based on the results of the tax period, which is equal to one calendar month. It may happen that the base determined by producers, processors and importers of alcoholic and alcohol-containing products is less than the volume reflected by them in the Unified State Automated Information System (EGAIS). In such a situation, excise taxes must be calculated based on the data of this system.
The taxpayer presents the excise tax amount to the buyer (except for transactions with straight-run gasoline and denatured ethyl alcohol), and in the manufacture of excisable goods from customer-supplied raw materials - to the owner of such raw materials. In other words, the buyer or seller must pay not only the cost of the product and the amount of VAT, but also excise taxes. Their value is generally highlighted as a separate line in primary and settlement documents, as well as in invoices. If the excise tax payer carries out transactions exempt from this tax, the inscription “without excise tax” must be written on the “primary” and invoices. During retail sales, excise taxes are included in the price of the product, but are not highlighted on labels, price tags and receipts.
Organizations that have assessed and presented excise taxes to the buyer can include them as expenses, and entrepreneurs can include them in professional deductions.
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Features of excise tax
An excise tax is a tax on consumer goods that are more of a luxury than a necessity and are often considered harmful to health.
The state never imposes an excise tax on the consumer basket - that is, such a minimum set of goods and services that help a person maintain vital energy and ensure minimal comfort: bread, eggs, milk, bed linen, school supplies, gas supply...
On the other hand, lovers of cigarettes, wine and vodka products and adherents of driving their own cars are considered wealthy citizens with extra funds, and they ultimately pay the excise tax included in the price of the product.
The state in this case acts to some extent like Robin Hood, leaving the poor with their modest provisions for survival and robbing the rich. With the small difference that the money of the rich is not transferred to the poor, but to the treasury.
Payment of excise taxes is a colossal source of cash injections into the budget. It is enough to imagine that for some products the excise tax is half of its cost, and sometimes two-thirds of the price. In addition, excise taxes serve as a convenient tool for government regulation of demand for certain groups of goods.
How to take into account input excise taxes
If the buyer does not use the purchased excisable goods for the production of other excisable products, then the excise taxes transferred to the supplier or paid at customs must be included in the cost of the goods.
If the buyer sends the purchased excisable products for the production of other excisable products and includes them in expenses (professional deductions), then input excise taxes should be deducted**. The same rule applies to dealers and manufacturers. A deduction is not always possible, but only in a situation where the excise tax rate on goods sent for production and the rate on manufactured products are determined based on the same unit of measurement of the tax base.
A deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excise taxes by the amount of input excise taxes.
An important rule applies here: excise taxes can be deducted only after they have actually been paid. The right to deduction should be confirmed by primary documents for the transaction, incoming invoices (for imports - cargo customs declarations) and papers confirming the transfer of excise duty to the seller.
If at the end of the month the amount of the deduction exceeded the amount of accrued excise taxes, the difference can be offset against future payments or returned from the budget.
Content
- Features of excise tax
- Excise products and exceptions to the general rule
- Who pays excise taxes and for what transactions?
- How is excise duty calculated?
- Payment deadlines
- “Nervous” vaping – to pay or not to pay excise tax
The foreign word excise was brought into Russian reality along with the innovations of Peter the Great. Since then, this tax has faithfully served the purpose of replenishing the state budget.
It has a nationwide area - that is, regions do not have the right to adjust rates, supplement or reduce the list of excisable products. Excise tax belongs to the group of indirect taxes, that is, it is hidden from the eyes of the taxpayer in the final cost of the goods and, unlike direct taxes, collects its share gradually.
When to transfer excise taxes to the budget
For operations on the sale and transfer of excisable goods, the last date for payment of excise taxes is the 25th of the next month. For operations with straight-run gasoline and denatured alcohol - the 25th day of the third month following the expired tax period.
Russian alcohol producers must make advance payments on excise taxes no later than the 15th day of the current tax period. Subsequently, the advance payment can be deducted. Exemption from advance payments is provided for those who submit a bank guarantee to the tax office, according to which the bank undertakes to transfer excise taxes instead of the taxpayer in case of non-payment.
Find out or check OKPO, INN and other counterparty codes
Payment deadlines
The tax period for excise taxes is one month. Excise tax for the previous month must be paid by the 25th of the next month. For example, according to the calculation and payment mechanism, if an excise transaction was carried out on September 2, the excise tax must be paid before October 25.
Manufacturers of most types of alcoholic beverages are required to make advance payments by the 15th of the month. Payment of the main part of the excise tax is made according to the general rule.
Remember that you are often entitled to a tax deduction, meaning you can reduce the amount of tax by the amount you paid to the seller. The purpose of this procedure is to save you from double taxation.
For example, you are entitled to a deduction if you purchased taxable raw materials from which you produce excisable products. You will still pay excise tax upon sale, so you can return the amount of excise tax “bought” from the seller.
How to report excise taxes
At the end of each month, taxpayers are required to submit an excise tax return to the tax office where the parent organization and each of its divisions are registered. The deadline for submitting the declaration is the 25th day of the month following the expired tax period.
For organizations that have certificates for operations with denatured alcohol and straight-run gasoline, a special procedure has been approved - they must submit declarations no later than the 25th day of the third month following the tax period.
Taxpayers obligated to make advance payments must, no later than the 18th day of the current month, submit to the tax office a copy of the payment order for the transfer of advance payments, a copy of the bank statement about debiting money from the account and a notice indicating detailed information about the transactions subject to excise duty.
Subsection 2.1. Information for calculating the tax rate and excise duty amount
Subsection 2.1 reflects the calculation of the excise tax rate and amount.
Line 020 indicates the amount of excise tax calculated for the current tax period under a separate agreement on the processing of petroleum raw materials, the details of which are indicated on lines 030 and 040 :
page 020 = page 050 * page 090
If there is an agreement on the processing of petroleum raw materials, a mark is made in the appropriate field and the details of this agreement are reflected: number and date.
Lines 030-040 are filled in provided that the “Existence of an agreement” is checked.
Line 050 indicates the excise tax rate on petroleum raw materials (ANS), calculated using the formula:
page 050 = ((page 060 * 7.3 – 182.5) * 0.3 + 29.2) * page 070 * page 080 * page 140 * page 150 provided that page 060 > 25
page 050 = 20 * page 070 * page 140 provided that page 060 ≤ 25
page 050 = 0 provided that (page 100 + page 110 + page 120 + page 130) / page 090
The excise tax rate (ANS) is rounded to a whole value in accordance with the current rounding procedure and is recognized as a fixed (specific) rate.
Line 060 indicates the average price level of Urals oil on world markets (Tsneft) for the calendar month of the tax period, expressed in US dollars per barrel.
Line 070 indicates the average value for the calendar month of the US dollar to Russian ruble exchange rate, defined as the arithmetic average of the dollar to ruble exchange rate established by the Central Bank of the Russian Federation for all days in the calendar month.
Line 080 indicates the specific coefficient characterizing the basket of refined petroleum products (RPP), determined in the following order:
page 080 = (page 090 – 0.55 * page 100 – 0.3 * page 110 – 0.065 * page 120 – page 130) / page 090
In the event of a return in the tax period of petroleum products processed by the taxpayer in previous tax periods, the indicator on line 080 is calculated as follows:
page 080 = (page 090 - 0.55 * (page 100 - page 190) - 0.3 * (page 110 - page 200) - 0.065 * (page 120 - page 210) - ( page 130 - page 220)) / page 090
The coefficient (SPYU), reflected in line 080 , is rounded to the fourth decimal place.
Line 090 indicates the amount of crude oil (VHC) owned by the taxpayer and sent for processing during the tax period.
Line 100 indicates the amount of straight-run gasoline (VPB) produced from petroleum feedstock sent for processing.
Line 105 indicates the regulatory losses that arose after the shipment of straight-run gasoline.
Line 106 indicates the amount of other raw materials used for the production of straight-run gasoline.
Line 110 indicates the amount of commercial gasoline, light and middle distillates in liquid form, benzene, toluene, xylene, lubricating oils produced from petroleum feedstock (VSV).
Line 115 indicates the regulatory losses that arose after the shipment of commercial gasoline, light and middle distillates in liquid form, benzene, toluene, xylene, and lubricating oils.
Line 116 indicates the amount of other raw materials used for the production of commercial gasoline, light and middle distillates in liquid form, benzene, toluene, xylene, and lubricating oils.
Line 120 indicates the amount of petroleum coke produced from petroleum feedstock (VKS).
Line 125 indicates the regulatory losses that arose after the shipment of petroleum coke.
Line 126 indicates the amount of other raw materials used for the production of petroleum coke.
Line 130 indicates the amount of fuel oil, petroleum bitumen, paraffin, petroleum jelly, waste petroleum products, and other liquid or solid products of petroleum processing produced from petroleum feedstock (VT).
Line 135 indicates the standard losses that arose after the shipment of fuel oil, petroleum bitumen, paraffin, petroleum jelly, waste petroleum products, and other liquid or solid products of petroleum processing.
Line 136 indicates the amount of other raw materials used for the production of fuel oil, petroleum bitumen, paraffin, petroleum jelly, waste petroleum products, and other liquid or solid products of petroleum processing.
Line 140 indicates the coefficient (Kcorr), which for 2022 is set at 0.500.
Line 150 indicates the coefficient characterizing the regional characteristics of the markets for petroleum products (Creg). It is installed in sizes from 1 to 1.5.
Line 160 indicates the volume of class 5 motor gasoline produced from petroleum feedstock, sent for processing and sold during the tax period at exchange trading.
Line 170 indicates the volume of class 5 diesel fuel produced from petroleum feedstock, sent for processing and sold during the tax period at exchange trading.
Excise taxes on exports
Exporters are required to confirm their eligibility for excise duty exemption. To do this, they must present to the tax office a list of documents related to the foreign trade transaction (contract, cargo customs declaration, bank statement on receipt of export proceeds, etc.). The papers must be submitted no later than 180 calendar days from the date of sale of excisable products. If 180 days have expired and the package of documents has not been collected, the taxpayer is obliged to charge and pay excise taxes.
In addition, the exporter is required to present a bank guarantee to the tax office. This document guarantees that if the taxpayer does not collect all the required documents for the transaction within 180 days, the bank will transfer excise taxes and penalties for it. In the absence of a guarantee, the exporter is obliged to pay excise taxes on his own, but after the timely provision of a package of papers, excise taxes can be reimbursed from the budget.
* The estimated cost depends on the maximum retail price, which is the cost of a pack of cigarettes and cigarettes, which neither shops nor catering establishments are allowed to exceed. This price must be set by the manufacturer, he is also obliged to indicate it on the packaging and report it to the tax office.
** The exception is operations with straight-run gasoline and denatured alcohol, for which a special procedure for accepting deductions applies.
Calculation of the amount of excise tax payable to the budget, taking into account tax deductions
Determining the date of sale or receipt of excisable goods (Article 195 of the Tax Code of the Russian Federation).
1. The date of sale (transfer) of excisable goods is defined as the day of shipment of the relevant excisable goods, including to the structural unit of the organization carrying out their retail sale.
2. When producing goods from customer-supplied raw materials, the date of transfer is the date of signing the acceptance certificate for these excisable goods.
3. The date of receipt of straight-run gasoline (denatured ethyl alcohol) is recognized as the day of its receipt by an organization that has a certificate for processing straight-run gasoline
Note: if a shortfall of excisable goods is detected, the date is determined as the date of detection of the shortfall.
According to clause 2 of Article 199 of the Tax Code of the Russian Federation, the amounts of excise tax paid by the buyer when purchasing excisable goods are taken into account in the cost of the purchased excisable goods.
According to paragraph 2 of Art. 198 of the Tax Code of the Russian Federation, the amount of excise duty must be highlighted as a separate line in payment documents, including in registers of checks for receiving funds from a letter of credit, primary accounting documents and invoices.
The excise tax amount is not allocated as a separate line if the excisable goods:
1. Sold for export
2. Sold by persons who are not excise tax payers.
In this case, on settlement and primary accounting documents, as well as invoices, the inscription or stamp “Without excise duty” is made or stamped.
The taxpayer has the right to reduce the amount of excise duty on excisable goods by tax deductions (Article 200 of the Tax Code of the Russian Federation).
A deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excise taxes on produced excisable goods by the amount of “input” excise taxes (on purchased excisable raw materials) in order to avoid double taxation.
1. For excisable goods for which fixed (specific) rates are established: C=Oc * Ac – B
2. For excisable goods for which ad valorem rates are established:
C=Oa * Aa : 100% - B
3. For excisable goods for which combined rates are established:
C= (Oc * Ac) + (Oa –Aa: 100%) – B
C – excise tax amount
OS – tax base (volume of products sold) in kind
Оа – tax base (cost of products sold. Determined for each type of excisable goods)
Ас – specific excise tax rate (in rubles and kopecks per unit of measurement of goods)
Aa – ad valorem rate
Deductions are made only if the excise tax rates on excisable goods used as raw materials and the excise tax rates on manufactured excisable goods are determined based on the same unit of measurement of the tax base (Article 199 of the Tax Code of the Russian Federation).
If during transportation or storage part of the petroleum products purchased for the purpose of their further use as raw materials is irretrievably lost, the amount of excise tax per volume of lost petroleum products is not accepted for deductions, which is provided for in clause 2 of Art. 200 Tax Code of the Russian Federation.
Example: LLC1 produced AI-80 from its own raw materials and transferred 20 tons on a toll basis to another organization LLC2 for the purpose of producing AI-92.
The processing organization LLC transferred 25 tons of AI-92 gasoline to LLC1 (the basis for the return certificate).
It is necessary to determine the amount of excise tax payable to the budget by LLC1 and LLC2.
Solution:
| LLC 1 | LLC 2 |
| Let's calculate the amount of excise tax payable to the budget (when transferring AI-80 for processing, OOO1 must transfer excise tax to the budget in clause 12 of Article 182 of the Tax Code of the Russian Federation) Excise tax rate for AI-80 gasoline is 5995 rubles/t 5995 * 20 = 119,900 | 1. Excise tax was charged on AI-92 in the amount of 141,800 rubles. Excise tax rate Ai-92 – 5672 rub/t 5672 * 25 = 141,800 2. Calculate the amount of excise tax payable to the budget, reduced by a tax deduction equal to the amount of excise tax actually paid to the owner of excisable raw materials 141,800 – 119,900 = 21,900 |
From the example it follows that the excise tax is charged both by the manufacturer of the petroleum product transferred for processing as a customer-supplied raw material, and by the processor of this raw material. At the same time, the use of tax deductions allows you to avoid double taxation with excise taxes on motor gasoline.
To receive a deduction, you must follow an important rule:
1) Excise tax can be deducted only after actual payment
2) The right to deduction should be confirmed by primary documents for the transaction, “incoming” invoices (for imports - cargo customs declarations) and payment documents confirming the transfer of excise duty to the seller.
Forms of registers of invoices, the procedure for their submission and marking by tax authorities are approved by order of the Ministry of Finance of the Russian Federation dated October 3, 2006 No. 123.
If in the reporting tax period (calendar month) excisable goods used as raw materials are written off for production without paying excise tax to sellers, deductions are made in the reporting period in which it was paid to sellers.
3.5. Tax period. Procedure and deadlines for paying excise duty. Tax reporting.
The procedure and deadlines for paying excise duty are defined in Article 204 of the Tax Code of the Russian Federation.
The date of payment of excise taxes is no later than the 25th day of the following month after the reporting month.
Exception: for operations with straight-run gasoline - no later than the 25th day of the third month following the expired tax period.
From July 1, 2011, an advance payment of excise tax was introduced for producers of alcoholic and alcohol-containing products (no later than the 15th day of the current tax period). Subsequently, the advance payment can be deducted.
The form and procedure for filling out a tax return was approved by order of the Federal Tax Service of the Russian Federation dated June 14, 2011 No. ММВ-7-3/369.
3.6.Features of calculating excise taxes on straight-run gasoline.
Persons performing transactions with straight-run gasoline have the right to obtain a certificate of registration of a person performing transactions with straight-run gasoline (179.3 of the Tax Code of the Russian Federation).
The absence of a certificate is not a factor limiting the taxpayer in carrying out a particular type of activity with straight-run gasoline.
A certificate is a document giving the right to tax deductions.
The certificate is issued on a form, a sample of which was approved by order of the Federal Tax Service of Russia dated November 23, 2004 No. SAe-3-09/123, separately for each type of activity:
1) Certificate for the production of straight-run gasoline
2) Certificate for processing of straight-run gasoline.
Certificates are issued to organizations and individual entrepreneurs if they own or have other legal grounds for producing straight-run gasoline or producing petrochemical products.
In accordance with Article 179.3 of the Tax Code of the Russian Federation, the procedure for issuing certificates of registration of a person performing transactions with straight-run gasoline was approved by Order of the Ministry of Finance of the Russian Federation dated October 3, 2006 No. 122n.
Objects of taxation:
1) Production of straight-run gasoline
2) Processing of straight-run gasoline
The excise tax rate on straight-run gasoline is set at an amount higher than the rate on gasoline that does not comply with classes 3, 4 and 5.
The tax base:
1) Production of straight-run gasoline - volume of sold straight-run gasoline in physical terms
2) Processing of straight-run gasoline - the volume of straight-run gasoline obtained in physical terms
Tax deductions:
1) Subjects are provided. 13-15 Article 200 of the Tax Code of the Russian Federation
2) The order of application is prescribed in paragraphs. 13-15 Article 201 of the Tax Code of the Russian Federation
Tax deductions provided for in paragraph 13 of Article 200 of the Tax Code of the Russian Federation. Taxpayers who have certificates for the production of straight-run gasoline. A deduction is provided for the accrued amount of excise tax when selling gasoline to persons who have a certificate for processing straight-run gasoline.
Tax deductions provided for in paragraph 14 of Article 200 of the Tax Code of the Russian Federation. The right to deduction is granted to taxpayers who have certificates for the production of straight-run gasoline if they transfer gasoline of their own production on a toll basis to the holder of the certificate for processing straight-run gasoline.
4.3. Tax rates for VAT.
Goods supplied for export, as well as services related to export, including sales of:
1. work performed by oil and petroleum products pipeline transport organizations for the transportation, transshipment and reloading of oil and petroleum products. (clause 2.2 clause 1 of article 164 of the Tax Code of the Russian Federation)
2. Services for the transportation of natural gas exported outside the Russian Federation and imported into the Russian Federation for processing on the territory of the Russian Federation. (clause 2.3 clause 1 of article 164 of the Tax Code of the Russian Federation)
Documents confirming the 0% VAT rate for NG companies (Article 165 of the Tax Code of the Russian Federation):
1. Taxpayer’s contract (copy) for work performance
2. Bank statement (its copy)
3. Full customs declaration (copy)
4. Copies of documents confirming the export of goods outside the Russian Federation
Documents must be submitted no later than 180 days from the moment the goods are placed under the customs export regime.
A 10% rate is applied for the sale of socially significant goods:
1. Essential food products
2. Some children's and medical products
3. Books and periodicals
The VAT rate of 18% applies in all cases not specified in Article 164 of the Tax Code of the Russian Federation.
Estimated rates are applied (clause 4 of article 164 of the Tax Code of the Russian Federation):
1. Upon receipt of prepayment
2. When tax is withheld by tax agents
3. When selling cars that were purchased for resale from individuals, etc.
4.4.Procedure for calculating VAT
A company is a tax agent for VAT if:
1. Acquires goods, the place of sale of which is the territory of the Russian Federation, from foreign persons who are not registered with the tax authorities of the Russian Federation
2. Renting. Buys (receives) federal property, property of constituent entities of the Russian Federation and municipal property from state authorities and management bodies and local governments
3. Sells confiscated property, property sold by court decision, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state
4. As an intermediary with participation in settlements, he sells goods of foreign persons who are not registered with the tax authorities of the Russian Federation
Example. Book World LLC sells educational literature. An advance of 30,000 rubles was received from the buyer. VAT = 30,000 * 9.09% / 100% = 2727 rubles
Example. Representatives of a foreign company performed services for a Russian company in the amount of 500,000 rubles. The foreign company is not registered with the tax authorities as a taxpayer. VAT 500,000 * 15.25 /100% = 76,250 rubles. The amount paid to the foreign company is 500,000 – 76,250 = 423,750 rubles
4.5. Tax period, procedure and deadlines for tax payment.
All taxpayers submit tax returns to the tax authorities no later than the 20th day of the month following the expired tax period. Deadlines for submitting VAT returns: 1st quarter. - until April 20, 2nd quarter. — July 20, 3 quarter — October 20 and 4th quarter. - until January 20 next year.
The amount of tax payable to the budget on the territory of the Russian Federation is paid at the place of registration of the taxpayer with the tax authorities.
VAT is paid at the end of each tax period based on the actual sales of goods for the past tax period. If it is impossible to divide the total tax amount without a remainder, then the first and second payments should be rounded down to full rubles, and the last one should be rounded up.
The generally established tax payment procedure does not apply to tax agents who purchase work or services from foreign organizations that are not registered with the tax authorities.
Tax agents are required to pay VAT simultaneously with the payment of funds to foreign persons who are not registered with the tax authorities.
Tax agents pay tax at their location.
4.6.Procedure for calculating VAT.
The amount of tax that must be paid to the budget is the difference between the total amount of VAT calculated at the end of the tax period and the amount of tax deductions.
Procedure for calculating VAT (conditionally):
1. Stage - determining the tax base and calculating the total amount of tax for all domestic transactions
2. Stage – calculating the total amount of tax deductions that the company has the right to apply based on the results of a given tax period.
3. Stage is the calculation of the difference between the total tax amount and the amount of tax deductions.
VAT budget. = VAT total – NV
VAT budget. - the amount of tax due for payment to the budget
VAT total — VAT accrued on all domestic Russian business transactions
NV – tax deductions based on the results of the tax period
STAGE 1
Features of determining the tax base.
| Object of taxation | The tax base |
| Sales of goods in the Russian Federation | The tax base is determined as the cost of these goods, including excise tax and excluding VAT. |
| Transfer of goods for own non-production needs | The tax base is determined based on the sales prices of identical or similar goods valid in the previous tax period, and in their absence - based on market prices excluding VAT, but including excise taxes |
| Carrying out construction and installation work for your own consumption | The tax base is defined as the cost of work performed, calculated on the basis of all actual expenses of the taxpayer for their implementation. |
Example. It is necessary to determine the tax base, VAT and the selling price of the manufacturer of the goods if the cost is 54.3, the profit is 27.2, the excise tax is 3.2. – VAT – 18%
1. Wholesale price 54.3 + 27.2 = 81.5
2. Tax base 81.5 + 3.2 = 84.7
3. VAT 84.7 * 18% / 100% = 15.3
4. Selling price 81.5 + 3.2 + 15.3 = 100
The VAT amount is determined as the product of the tax base and the tax rate.
If a company carries out transactions that are subject to different VAT rates, the accountant is required to account for such transactions separately. VAT = NB1*S1 + NB2*S2 + NB3*S3
The moment of determining the tax base is the date on which the tax base is recognized as formed in order to calculate and pay VAT on it.
A single rule has been established for all taxpayers - the moment of determining the tax base is the earlier of two dates:
1. Day of shipment
2. Payment day
The main operations for which a special moment has been established for determining the tax base.
| Business transaction | Moment of determination of NB |
| Transfer of goods for own needs | Day of transfer |
| Carrying out construction and installation work for your own consumption | The last date of each tax period. |
Construction and installation works carried out for one’s own consumption (in an economic way) include work carried out for one’s own needs by the organizations’ own resources. If the organization carrying out the construction
STAGE 2
The taxpayer has the right to reduce the total amount of VAT by tax deductions established by law. A complete list of tax deductions is presented in Article 171 of the Tax Code of the Russian Federation.
Tax deductions are the amount of “input” VAT presented by suppliers, or the amount of tax paid at customs when importing goods.
“Input” VAT is the tax imposed on the company by the supplier of goods (works, services), property.
Conditions for deducting “Input” VAT (clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation)
1. Goods and property rights were acquired to carry out transactions subject to VAT.
2. Goods and property rights are actually registered, i.e. entered into the warehouse on the basis of the relevant primary documents after their actual receipt by the buyer.
3. There are properly executed supplier invoices and corresponding source documents.
An invoice is a document in a prescribed form, which, among other things, indicates the cost of goods without VAT, the amount of VAT and the total amount including VAT.
Invoices are prepared by all VAT payers. The invoice must be drawn up no later than 5 calendar days from the date of the following events:
1. Receipt of partial payment, transfer of property rights
2. Shipment of goods
3. Transfer of property rights
All issued invoices must be filed in the invoice journal and recorded in the sales ledger. In retail trade, issuing an invoice is replaced by issuing a cash receipt to the client.
The invoice must contain the following signatures:
1. Manager and chief accountant
2. Other authorized persons
Determining the date of sale or receipt of excisable goods (Article 195 of the Tax Code of the Russian Federation).
1. The date of sale (transfer) of excisable goods is defined as the day of shipment of the relevant excisable goods, including to the structural unit of the organization carrying out their retail sale.
2. When producing goods from customer-supplied raw materials, the date of transfer is the date of signing the acceptance certificate for these excisable goods.
3. The date of receipt of straight-run gasoline (denatured ethyl alcohol) is recognized as the day of its receipt by an organization that has a certificate for processing straight-run gasoline
Note: if a shortfall of excisable goods is detected, the date is determined as the date of detection of the shortfall.
According to clause 2 of Article 199 of the Tax Code of the Russian Federation, the amounts of excise tax paid by the buyer when purchasing excisable goods are taken into account in the cost of the purchased excisable goods.
According to paragraph 2 of Art. 198 of the Tax Code of the Russian Federation, the amount of excise duty must be highlighted as a separate line in payment documents, including in registers of checks for receiving funds from a letter of credit, primary accounting documents and invoices.
The excise tax amount is not allocated as a separate line if the excisable goods:
1. Sold for export
2. Sold by persons who are not excise tax payers.
In this case, on settlement and primary accounting documents, as well as invoices, the inscription or stamp “Without excise duty” is made or stamped.
The taxpayer has the right to reduce the amount of excise duty on excisable goods by tax deductions (Article 200 of the Tax Code of the Russian Federation).
A deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excise taxes on produced excisable goods by the amount of “input” excise taxes (on purchased excisable raw materials) in order to avoid double taxation.
1. For excisable goods for which fixed (specific) rates are established: C=Oc * Ac – B
2. For excisable goods for which ad valorem rates are established:
C=Oa * Aa : 100% - B
3. For excisable goods for which combined rates are established:
C= (Oc * Ac) + (Oa –Aa: 100%) – B
C – excise tax amount
OS – tax base (volume of products sold) in kind
Оа – tax base (cost of products sold. Determined for each type of excisable goods)
Ас – specific excise tax rate (in rubles and kopecks per unit of measurement of goods)
Aa – ad valorem rate
Deductions are made only if the excise tax rates on excisable goods used as raw materials and the excise tax rates on manufactured excisable goods are determined based on the same unit of measurement of the tax base (Article 199 of the Tax Code of the Russian Federation).
If during transportation or storage part of the petroleum products purchased for the purpose of their further use as raw materials is irretrievably lost, the amount of excise tax per volume of lost petroleum products is not accepted for deductions, which is provided for in clause 2 of Art. 200 Tax Code of the Russian Federation.
Example: LLC1 produced AI-80 from its own raw materials and transferred 20 tons on a toll basis to another organization LLC2 for the purpose of producing AI-92.
The processing organization LLC transferred 25 tons of AI-92 gasoline to LLC1 (the basis for the return certificate).
It is necessary to determine the amount of excise tax payable to the budget by LLC1 and LLC2.
Solution:
| LLC 1 | LLC 2 |
| Let's calculate the amount of excise tax payable to the budget (when transferring AI-80 for processing, OOO1 must transfer excise tax to the budget in clause 12 of Article 182 of the Tax Code of the Russian Federation) Excise tax rate for AI-80 gasoline is 5995 rubles/t 5995 * 20 = 119,900 | 1. Excise tax was charged on AI-92 in the amount of 141,800 rubles. Excise tax rate Ai-92 – 5672 rub/t 5672 * 25 = 141,800 2. Calculate the amount of excise tax payable to the budget, reduced by a tax deduction equal to the amount of excise tax actually paid to the owner of excisable raw materials 141,800 – 119,900 = 21,900 |
From the example it follows that the excise tax is charged both by the manufacturer of the petroleum product transferred for processing as a customer-supplied raw material, and by the processor of this raw material. At the same time, the use of tax deductions allows you to avoid double taxation with excise taxes on motor gasoline.
To receive a deduction, you must follow an important rule:
1) Excise tax can be deducted only after actual payment
2) The right to deduction should be confirmed by primary documents for the transaction, “incoming” invoices (for imports - cargo customs declarations) and payment documents confirming the transfer of excise duty to the seller.
Forms of registers of invoices, the procedure for their submission and marking by tax authorities are approved by order of the Ministry of Finance of the Russian Federation dated October 3, 2006 No. 123.
If in the reporting tax period (calendar month) excisable goods used as raw materials are written off for production without paying excise tax to sellers, deductions are made in the reporting period in which it was paid to sellers.
3.5. Tax period. Procedure and deadlines for paying excise duty. Tax reporting.
The procedure and deadlines for paying excise duty are defined in Article 204 of the Tax Code of the Russian Federation.
The date of payment of excise taxes is no later than the 25th day of the following month after the reporting month.
Exception: for operations with straight-run gasoline - no later than the 25th day of the third month following the expired tax period.
From July 1, 2011, an advance payment of excise tax was introduced for producers of alcoholic and alcohol-containing products (no later than the 15th day of the current tax period). Subsequently, the advance payment can be deducted.
The form and procedure for filling out a tax return was approved by order of the Federal Tax Service of the Russian Federation dated June 14, 2011 No. ММВ-7-3/369.
3.6.Features of calculating excise taxes on straight-run gasoline.
Persons performing transactions with straight-run gasoline have the right to obtain a certificate of registration of a person performing transactions with straight-run gasoline (179.3 of the Tax Code of the Russian Federation).
The absence of a certificate is not a factor limiting the taxpayer in carrying out a particular type of activity with straight-run gasoline.
A certificate is a document giving the right to tax deductions.
The certificate is issued on a form, a sample of which was approved by order of the Federal Tax Service of Russia dated November 23, 2004 No. SAe-3-09/123, separately for each type of activity:
1) Certificate for the production of straight-run gasoline
2) Certificate for processing of straight-run gasoline.
Certificates are issued to organizations and individual entrepreneurs if they own or have other legal grounds for producing straight-run gasoline or producing petrochemical products.
In accordance with Article 179.3 of the Tax Code of the Russian Federation, the procedure for issuing certificates of registration of a person performing transactions with straight-run gasoline was approved by Order of the Ministry of Finance of the Russian Federation dated October 3, 2006 No. 122n.
Objects of taxation:
1) Production of straight-run gasoline
2) Processing of straight-run gasoline
The excise tax rate on straight-run gasoline is set at an amount higher than the rate on gasoline that does not comply with classes 3, 4 and 5.
The tax base:
1) Production of straight-run gasoline - volume of sold straight-run gasoline in physical terms
2) Processing of straight-run gasoline - the volume of straight-run gasoline obtained in physical terms
Tax deductions:
1) Subjects are provided. 13-15 Article 200 of the Tax Code of the Russian Federation
2) The order of application is prescribed in paragraphs. 13-15 Article 201 of the Tax Code of the Russian Federation
Tax deductions provided for in paragraph 13 of Article 200 of the Tax Code of the Russian Federation. Taxpayers who have certificates for the production of straight-run gasoline. A deduction is provided for the accrued amount of excise tax when selling gasoline to persons who have a certificate for processing straight-run gasoline.
Tax deductions provided for in paragraph 14 of Article 200 of the Tax Code of the Russian Federation. The right to deduction is granted to taxpayers who have certificates for the production of straight-run gasoline if they transfer gasoline of their own production on a toll basis to the holder of the certificate for processing straight-run gasoline.
4.3. Tax rates for VAT.
Goods supplied for export, as well as services related to export, including sales of:
1. work performed by oil and petroleum products pipeline transport organizations for the transportation, transshipment and reloading of oil and petroleum products. (clause 2.2 clause 1 of article 164 of the Tax Code of the Russian Federation)
2. Services for the transportation of natural gas exported outside the Russian Federation and imported into the Russian Federation for processing on the territory of the Russian Federation. (clause 2.3 clause 1 of article 164 of the Tax Code of the Russian Federation)
Documents confirming the 0% VAT rate for NG companies (Article 165 of the Tax Code of the Russian Federation):
1. Taxpayer’s contract (copy) for work performance
2. Bank statement (its copy)
3. Full customs declaration (copy)
4. Copies of documents confirming the export of goods outside the Russian Federation
Documents must be submitted no later than 180 days from the moment the goods are placed under the customs export regime.
A 10% rate is applied for the sale of socially significant goods:
1. Essential food products
2. Some children's and medical products
3. Books and periodicals
The VAT rate of 18% applies in all cases not specified in Article 164 of the Tax Code of the Russian Federation.
Estimated rates are applied (clause 4 of article 164 of the Tax Code of the Russian Federation):
1. Upon receipt of prepayment
2. When tax is withheld by tax agents
3. When selling cars that were purchased for resale from individuals, etc.
4.4.Procedure for calculating VAT
A company is a tax agent for VAT if:
1. Acquires goods, the place of sale of which is the territory of the Russian Federation, from foreign persons who are not registered with the tax authorities of the Russian Federation
2. Renting. Buys (receives) federal property, property of constituent entities of the Russian Federation and municipal property from state authorities and management bodies and local governments
3. Sells confiscated property, property sold by court decision, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state
4. As an intermediary with participation in settlements, he sells goods of foreign persons who are not registered with the tax authorities of the Russian Federation
Example. Book World LLC sells educational literature. An advance of 30,000 rubles was received from the buyer. VAT = 30,000 * 9.09% / 100% = 2727 rubles
Example. Representatives of a foreign company performed services for a Russian company in the amount of 500,000 rubles. The foreign company is not registered with the tax authorities as a taxpayer. VAT 500,000 * 15.25 /100% = 76,250 rubles. The amount paid to the foreign company is 500,000 – 76,250 = 423,750 rubles
4.5. Tax period, procedure and deadlines for tax payment.
All taxpayers submit tax returns to the tax authorities no later than the 20th day of the month following the expired tax period. Deadlines for submitting VAT returns: 1st quarter. - until April 20, 2nd quarter. — July 20, 3 quarter — October 20 and 4th quarter. - until January 20 next year.
The amount of tax payable to the budget on the territory of the Russian Federation is paid at the place of registration of the taxpayer with the tax authorities.
VAT is paid at the end of each tax period based on the actual sales of goods for the past tax period. If it is impossible to divide the total tax amount without a remainder, then the first and second payments should be rounded down to full rubles, and the last one should be rounded up.
The generally established tax payment procedure does not apply to tax agents who purchase work or services from foreign organizations that are not registered with the tax authorities.
Tax agents are required to pay VAT simultaneously with the payment of funds to foreign persons who are not registered with the tax authorities.
Tax agents pay tax at their location.
4.6.Procedure for calculating VAT.
The amount of tax that must be paid to the budget is the difference between the total amount of VAT calculated at the end of the tax period and the amount of tax deductions.
Procedure for calculating VAT (conditionally):
1. Stage - determining the tax base and calculating the total amount of tax for all domestic transactions
2. Stage – calculating the total amount of tax deductions that the company has the right to apply based on the results of a given tax period.
3. Stage is the calculation of the difference between the total tax amount and the amount of tax deductions.
VAT budget. = VAT total – NV
VAT budget. - the amount of tax due for payment to the budget
VAT total — VAT accrued on all domestic Russian business transactions
NV – tax deductions based on the results of the tax period
STAGE 1
Features of determining the tax base.
| Object of taxation | The tax base |
| Sales of goods in the Russian Federation | The tax base is determined as the cost of these goods, including excise tax and excluding VAT. |
| Transfer of goods for own non-production needs | The tax base is determined based on the sales prices of identical or similar goods valid in the previous tax period, and in their absence - based on market prices excluding VAT, but including excise taxes |
| Carrying out construction and installation work for your own consumption | The tax base is defined as the cost of work performed, calculated on the basis of all actual expenses of the taxpayer for their implementation. |
Example. It is necessary to determine the tax base, VAT and the selling price of the manufacturer of the goods if the cost is 54.3, the profit is 27.2, the excise tax is 3.2. – VAT – 18%
1. Wholesale price 54.3 + 27.2 = 81.5
2. Tax base 81.5 + 3.2 = 84.7
3. VAT 84.7 * 18% / 100% = 15.3
4. Selling price 81.5 + 3.2 + 15.3 = 100
The VAT amount is determined as the product of the tax base and the tax rate.
If a company carries out transactions that are subject to different VAT rates, the accountant is required to account for such transactions separately. VAT = NB1*S1 + NB2*S2 + NB3*S3
The moment of determining the tax base is the date on which the tax base is recognized as formed in order to calculate and pay VAT on it.
A single rule has been established for all taxpayers - the moment of determining the tax base is the earlier of two dates:
1. Day of shipment
2. Payment day
The main operations for which a special moment has been established for determining the tax base.
| Business transaction | Moment of determination of NB |
| Transfer of goods for own needs | Day of transfer |
| Carrying out construction and installation work for your own consumption | The last date of each tax period. |
Construction and installation works carried out for one’s own consumption (in an economic way) include work carried out for one’s own needs by the organizations’ own resources. If the organization carrying out the construction
STAGE 2
The taxpayer has the right to reduce the total amount of VAT by tax deductions established by law. A complete list of tax deductions is presented in Article 171 of the Tax Code of the Russian Federation.
Tax deductions are the amount of “input” VAT presented by suppliers, or the amount of tax paid at customs when importing goods.
“Input” VAT is the tax imposed on the company by the supplier of goods (works, services), property.
Conditions for deducting “Input” VAT (clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation)
1. Goods and property rights were acquired to carry out transactions subject to VAT.
2. Goods and property rights are actually registered, i.e. entered into the warehouse on the basis of the relevant primary documents after their actual receipt by the buyer.
3. There are properly executed supplier invoices and corresponding source documents.
An invoice is a document in a prescribed form, which, among other things, indicates the cost of goods without VAT, the amount of VAT and the total amount including VAT.
Invoices are prepared by all VAT payers. The invoice must be drawn up no later than 5 calendar days from the date of the following events:
1. Receipt of partial payment, transfer of property rights
2. Shipment of goods
3. Transfer of property rights
All issued invoices must be filed in the invoice journal and recorded in the sales ledger. In retail trade, issuing an invoice is replaced by issuing a cash receipt to the client.
The invoice must contain the following signatures:
1. Manager and chief accountant
2. Other authorized persons
