What you need to know about currency payments in 1C

When can you use currency?

Transactions in foreign currency between Russian organizations are prohibited and are carried out only in Russian rubles (Article 9 of the Federal Law of December 10, 2003 No. 173-FZ).

But there are special cases when payments in foreign currency between residents are allowed. And there are quite a lot of such situations:

When transferring funds in rubles from an account opened by one resident outside Russia to the account of another resident in one of the domestic banks.
When resident legal entities carry out a number of transactions in currency credited to their foreign accounts. This includes wages to employees of representative offices located abroad, payment and reimbursement of travel expenses to employees of such branches.
When paying various budget fees and taxes in foreign currency to the federal or municipal budget of the relevant state.
When transferring foreign currency from foreign accounts of an individual resident of the Russian Federation to Russia to the accounts of other individual residents opened in Russian banks.
If a currency transfer is made from Russian accounts to foreign ones between resident individuals who have close family ties, for example, they are spouses.
For settlements related to obtaining bank/commercial loans from an authorized bank.
When transferring foreign currency wages to diplomatic missions to the accounts of resident individuals who work there.

We will consider another situation when in contracts with the organization’s counterparties it can be stated that payment is made in ruble amounts, and prices are determined in foreign currency (ye) (clause 2 of Article 317 of the Civil Code of the Russian Federation).

Usually, payment under contracts is carried out at the agreed rate, most often it is equal to the rate of the Central Bank of the Russian Federation, but there are situations when deviations are specified in contracts and a different rate is established. This deviation can be by any percentage from the rate of the Central Bank of the Russian Federation or by an arbitrarily specified part.

But it is worth remembering that all assets expressed in conventional units are in this case subject to mandatory conversion into rubles.

The use of conventional units when making transactions is a way of setting a price that is determined at the time of payment.

What is a currency clause and how to negotiate it in a contract

In practice, a currency clause is understood as a condition of an agreement, according to which the amount of payment under it will depend on the exchange rate of a certain currency. So, the following options are possible:

— the price in the contract is fixed in one currency (this is the currency of the obligation), and the payment will be made in another currency (this is the payment currency);

— the currency of the obligation and the currency of payment are the same (hereinafter referred to as the currency of the transaction), but the amount of payment depends on the change in the exchange rate of the currency of the transaction in relation to a more stable currency agreed upon by the parties (hereinafter referred to as the currency of the clause).

In contracts between Belarusian residents, the use of a currency clause is not always possible.

What is a currency clause?

The legislation does not contain the concept of “currency clause”. In practice, it is understood as a condition of the contract, according to which the amount of payment under it will depend on the exchange rate of a certain currency. So:

- either the currency of the obligation is fixed in one currency, and the currency of payment in another;

Note! The currency of the obligation expresses the monetary obligation, and the currency of payment is the currency in which this obligation is fulfilled, i.e. payment is made.

- either the obligation currency and the payment currency are the same (hereinafter referred to as the transaction currency), but the payment amount depends on the change in the exchange rate of the transaction currency in relation to a more stable currency agreed upon by the parties (hereinafter referred to as the reservation currency). For example, the parties chose the Belarusian ruble as the currency of the transaction, and the US dollar as the currency of the clause. If the exchange rate of the Belarusian ruble against the US dollar changes on the date agreed upon by the parties, compared to the exchange rate on the date of conclusion of the contract, both the price of the goods (work, services, etc.) and the amount of payment change proportionally.

Note: The purpose of a currency clause is to protect the parties from fluctuations in exchange rates.

How to reconcile a currency clause when the currency of the obligation and the currency of payment differ?

If the agreement is concluded between residents of Belarus

When the parties to the contract are residents of Belarus, then the goods (work, service, etc.) as a general rule must be paid for in Belarusian rubles <*>.

Note! The use of foreign currency when making payments between residents of Belarus is permitted only in cases provided for by law <*>. For example, payment in foreign currency is allowed under an agreement with a transport organization for the transportation of goods outside or from outside our country <*>.

The Belarusian ruble in the situation under consideration will be the payment currency. To agree on a currency clause, it is necessary to determine the currency of the obligation, i.e. indicate its name. The parties choose it at their own discretion <*>. However, since the payment must be in Belarusian rubles, the amount in foreign currency will need to be “translated” into Belarusian rubles. Therefore, we believe that you should choose a foreign currency as the liability currency, the exchange rate of the Belarusian ruble to which is set by the National Bank of Belarus.

Note! If the payment currency is a foreign currency, then the foreign currency, the official exchange rate of the Belarusian ruble to which is established by the National Bank of Belarus <*>, is necessarily used as the obligation currency.

Additionally, when drawing up a currency clause, it is advisable to agree on:

— the rate at which the amount payable under the contract will be determined. This condition is determined by the parties to the transaction <*>. This may be the rate of the National Bank of Belarus, the internal exchange rate of the bank of one of the parties to the agreement, etc.;

— the date or moment at which the corresponding exchange rate is taken. The parties to the transaction also determine this condition independently <*>. Typically this is the date of actual payment.

Examples of wording of conditions in the contract: “The price of the goods under this contract is 110 (one hundred and ten) US dollars per unit. Payment for goods is made in Belarusian rubles at the exchange rate of the Belarusian ruble to the US dollar established by the National Bank of the Republic of Belarus on the date of payment.”; “The cost of the goods under this agreement is an amount equivalent to 5,000 (five thousand) euros. Payment is made in Belarusian rubles at the euro purchase rate in effect on the date of payment at the bank serving the buyer."

Note! If the procedure for determining the exchange rate is not specified in the contract, then the amount payable in Belarusian rubles is determined at the official exchange rate of the corresponding currency on the day of payment <*>.

For agreements between residents in which the payment currency is foreign, the procedure for determining the rate for recalculating the amount payable under the agreement is not defined by law. Therefore, it must be agreed upon without fail.

An example of the wording of a condition in an agreement: “Payment is made in Russian rubles at the US dollar to Russian ruble exchange rate valid on the date of payment at the bank serving the customer.”

To avoid losses caused by sharp fluctuations in the exchange rate, the contract can provide for a currency corridor - the minimum and/or maximum rate at which payment will be made.

An example of the wording of a condition in an agreement: “The price of the goods under this agreement is 110 (one hundred and ten) US dollars per unit. Payment for goods is made in Belarusian rubles at the exchange rate of the Belarusian ruble to the US dollar established by the National Bank of the Republic of Belarus on the date of payment. However, the rate applied for payment purposes cannot be higher than 2.8 Belarusian rubles per US dollar and lower than 2.2 Belarusian rubles per US dollar. If the rate goes beyond the specified limits, the rate of 2.8 and 2.2 Belarusian rubles per US dollar will be applied, respectively.”

If the agreement is concluded between a resident of Belarus and a non-resident

When drawing up a currency clause in this case, you must indicate:

1) currency of obligation and currency of payment. In the contract, both the currency of the obligation and the currency of payment should indicate a foreign currency, the exchange rate of the Belarusian ruble to which is established by the National Bank <*>.

Note! Different countries have currencies with similar names. For example, US dollar and Canadian dollar, Norwegian krone and Czech koruna. Therefore, for an unambiguous interpretation of the terms on the currency, it is worth indicating its exact name in the contract;

2) the rate at which the cost of goods (work, services, etc.) under the contract will be recalculated. This condition is determined by the parties to the transaction. This may be the rate of the National Bank of Belarus, the rate of the national bank of the counterparty to the agreement, the internal exchange rate of the bank of one of the parties to the agreement, etc.;

3) the date or moment at which the corresponding rate is taken. The parties to the transaction also determine this condition independently. Typically this is the date of actual payment. For example, if you select the currency purchase rate at the bank of one of the parties to the transaction, then it can be determined on the date of payment at the corresponding bank.

An example of the wording of a condition in an agreement: “The cost of services under this agreement is determined in euros. All payments under this agreement are made in Russian rubles at the euro purchase rate in effect on the date of payment at the bank serving the customer.”

To avoid losses caused by sharp fluctuations in the exchange rate, the contract can also provide for a currency corridor - the minimum and/or maximum rate at which payment will be made.

An example of the wording of a condition in an agreement: “Payment is made in Russian rubles at the US dollar to Russian ruble exchange rate established by the Bank of Russia on the date of submission of the payment order to the bank. However, the rate applied for payment purposes cannot be higher than 75 Russian rubles per US dollar and lower than 45 Russian rubles per US dollar. If the rate goes beyond the specified limits, the rate of 75 and 45 Russian rubles per US dollar will be applied, respectively.”

How to agree on a currency clause when the currency of the obligation and the currency of payment coincide?

To agree on this clause, you must indicate:

1) transaction currency;

2) the currency of the reservation, i.e. currency, the change in exchange rate of which will determine the amount of payment;

3) what course will be compared. As a rule, the official rate is chosen, but the parties have the right to agree on a different rate. For example, the internal exchange rate of the bank of one of the parties to the agreement;

4) on what dates the rate is compared. This is usually the date the contract was concluded and the date of payment. The parties can choose any dates;

5) how the payment amount changes depending on changes in the exchange rate. In practice, the parties agree that the payment amount is recalculated in proportion to the change in the exchange rate.

We also recommend setting a maximum value for the exchange rate difference, upon reaching which a recalculation will be made. This will allow you to avoid recalculating the payment amount if the exchange rate fluctuates slightly.

An example of the wording of a condition in a contract: “The price of the goods is 200,000 (two hundred thousand) Russian rubles, payment for the goods is made in Russian rubles. If the exchange rate of the US dollar to the Russian ruble, established by the Bank of Russia, on the date of payment changes compared to the rate on the date of conclusion of the agreement by more than 5%, then the payment amount is recalculated in proportion to the change in rate.”

When can a currency clause not be used in contracts between residents?

For some types of contracts, the procedure for determining the price is fixed in law and cannot be changed by agreement of the parties. We believe that in such cases the use of a currency clause is impossible. For example:

- in lease agreements for capital buildings, premises, parking spaces that are state-owned, as well as owned by economic entities, in the authorized capital of which more than 50% of the shares (shares) belong to the state <*>;

- in lease agreements for machinery, equipment, vehicles, and other movable property related to fixed assets that are in state ownership <*>;

- in lease agreements for land plots owned by the state <*>;

— in construction contracts, when a fixed contractual price is formed <*>.

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How to set up currency accounting in 1C: Accounting 8

Initially, you should fill out the list of currencies. To do this, you should go to the “Directories” - “Currencies” section, where you can create an arbitrary currency or select from the classifier.

The currency rate is determined in several ways: it is entered manually, downloaded from the Internet, calculated using a formula, or depends on the rate of another currency, i.e. it decreases or increases by some percentage of the reference currency (Fig. 1).

Fig.1

In order for settlements to be made in conventional units for a specific transaction with a counterparty, you should create an agreement in which you must indicate that: “Price” is set in the currency we need, which can be selected from a previously downloaded directory, and “Payment” is made in rubles (Fig. .2).

Rice. 2

After this, the program is ready for foreign exchange transactions.

When choosing a contract for settlements in cu. Accounting accounts will be automatically added to all documents:

60.31 “Settlements with suppliers and contractors (in monetary units)”;
60.32 “Settlements for advances issued (in cu).”
62.31 “Settlements with buyers and customers (in monetary units).”
62.32 “Calculations for advances received (in cu).”

It should be noted that when accepting goods for accounting in the document “Receipts (acts, invoices)” in the tabular part, the cost of goods is indicated in monetary units, the same applies to the “Sales” documents.

Settlements with the supplier, calculation and payment in different currencies 1C: Enterprise Accounting edition 3.0

Among the many accounting operations in the 1C: Accounting 8 edition 3.0 program, there are mutual settlements in foreign currency. Moreover, sometimes it becomes necessary to use different currencies other than the ruble for price and payment, which constitute the contract with the counterparty.

According to paragraph 2 of Art. 317 of the Tax Code of the Russian Federation, a monetary obligation may stipulate that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units (ecus, “special drawing rights”, etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the relevant currency or conventional monetary units on the day of payment, unless a different rate or another date for its determination is established by law or by agreement of the parties.

Let's look at an example.

LLC "Trading House "Complex" purchases training services from Palm Paradise Meals Ltd. The parties agreed that the price of the service will be billed in US dollars, and payment will be made in Euros. It will not be possible to directly use two currencies in one contract for the supply of services. Payment must be either according to the agreed price (US dollars) or in rubles. Therefore, we use the auxiliary document: “Debt adjustment”, transaction type “Other adjustments”. But now let's look at the entire sequence of operations.

1. The first document in our example will be the receipt of services, where in the contract we will select the price and payment in US dollars (Fig. 1).

Picture 1.

2. The next document is “Debt adjustment”, type of operation “Other adjustments” (Fig. 2). You only need two tabs: “Accounts payable” and “Accounts”. On the first tab we will fill out the tabular part, the program will automatically find a document for receipt of services from the company Palm paradise meals Ltd, because in the header of the document, we selected the agreement in dollars and the date of the “Receipt of services” adjustment carried out later.

On the second tab “Accounts” we will indicate the same account 60.21 “Settlements with suppliers and contractors (in foreign currency)”, we will select the service provider in the counterparties, and we will select the contract with settlement in Euros. As a result of the “Debt Adjustment”, a posting is created 60.21 for debit, 60.21 for credit, with different currencies and agreements, and the program will calculate our debt in Euros automatically: we will need to transfer instead of 590 US dollars 518.86 Euros on the date 10/31/2018 In the debt adjustment document, a posting will be generated calculating exchange rate differences when revaluing the currency.

Figure 2.

3. All that remains is to transfer the amount in Euros to our foreign supplier using the document “Write-off from the current account” with the corresponding Account and agreement. Let's reconcile the balance sheet for account 60.21. (Fig.3).

Figure 3.

Thus, we paid for the services provided to us under contracts with prices and payments in the currencies of different countries.

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Example

On June 1, 2022, individual entrepreneur Melnikov paid the Balance organization 100% of the delivery cost (Fig. 3).

Rice. 3

When selling the goods on 06/09/2020, no exchange rate differences arose; the exchange rate was taken on the date of payment.

The second option is if the payment arrived after registration. In this case, the goods are recognized at the exchange rate that was established on the date of transfer of ownership. At the time of sale, the seller’s accounting records reflect the amount of the buyer’s receivables in cu, as well as rubles, calculated at the exchange rate on the date of sale.

The amount of revenue will not be revalued, but accounts receivable expressed in monetary units will be revalued at each reporting date or at the time of full (partial payment by the buyer). Accordingly, exchange rate differences will be reflected as other income (expenses) in accounting and as non-operating income (expenses) in taxation.

Calculation of income tax taking into account PBU 18/02 at the end of the month from the sale of services in 1C 8.2

Recalculation of liabilities in foreign currency at the end of the month

According to PBU 3/2006 for accounting, the ruble amount of liabilities expressed in monetary units is recalculated. at the Central Bank exchange rate on the last day of the month. According to tax accounting, amount differences are not determined on the last day of the month. Therefore, constant differences arise:

Revaluation of foreign currency in 1C 8.2

According to the accounting records at the end of the month, the ruble amount of the liability is recalculated into cu. In our case, the EURO exchange rate at the end of the month is less than on the date the obligation arose, that is, negative exchange differences are created, which will be included in Other expenses. Revaluation of foreign currency transactions Dt 91.02 Kt 62.31 amount 8,746.00 rub.
For tax accounting for interim reporting - the end of the month, the ruble amount is not recalculated according to tax regulations.
According to PBU 18/02, at the end of the month, income is reflected in accounting, but according to NU, income is not reflected. Therefore, permanent positive differences arise (in BU consumption > than in NU): Dt 91.02 Kt 62.31 amount 8,746.00 rub.

Document “Revaluation of currency funds” in 1C 8.2 with transactions:

Permanent tax liability

A permanent positive difference does not create a reduction in income tax in the current reporting period and in subsequent periods. Therefore, the Permanent Tax Liability (PNO) using the formula:

Postings generated when calculating a permanent tax liability using the document “Calculation of income tax” in 1C 8.2:

Let's check the calculation of the Permanent Tax Liability (PNO) from the example:

The permanent positive difference amounted to RUB 8,746.00;
Income tax rate – 20%;
PNO = 8,746.00 * 20% = 1,749.20 rub.
The permanent tax liability has been calculated correctly.

Prepayment and postpayment in foreign currency

Another situation is partial prepayment and postpayment.

In this form, goods are recognized at the rate of total cost. That is, the paid part is assessed on the date of prepayment, the unpaid part on the date of transfer of ownership. The second part will form the buyer’s receivables in monetary units. and in the corresponding amount in rubles.

As in the previous version, we will have exchange rate differences, which are accounted for as other income (expenses) in accounting and non-operating income (expenses) in tax accounting.

VAT

Now let's look at how the VAT tax base will be determined. Following the Tax Code of the Russian Federation, it is determined on the earliest date: shipment or payment day.

If the tax base under the contract is determined on the date of shipment, then in this case it is calculated based on the exchange rate of the Central Bank of the Russian Federation on the day of shipment. For all subsequent payments, VAT deductions are not adjusted. Consequently, all postpayment differences from the buyer are taken into account as part of non-operating income or expenses.

You should also note that VAT on the purchase of goods is deductible if:

goods are used in activities that are subject to VAT;
there is a correctly executed invoice or UPD available;
and, of course, the goods are registered.

The buyer has the right to deduct the amount indicated on the invoice. It is important that invoices and UPD for all contracts in conventional units are always issued only in rubles. The amount will depend on the order of payment.

Let's look at examples of working with suppliers.

If we have 100% prepayment, then the supplier is obliged to issue a shipping invoice at the rate on the date of prepayment. If an advance invoice was issued from the supplier, then VAT can also be deducted, but upon receipt of the goods, VAT must be restored on such an invoice.

The next option is when we have postpayment. In this case, the invoice is issued at the exchange rate on the date of shipment.

As for partial prepayment and postpayment, the supplier is obliged to issue a shipping invoice in ruble value, which consists of the paid part on the date of prepayment and the unpaid part at the rate on the date of shipment.

With advance invoices the situation is the same as in the first example.

The ruble exchange rate is fixed in the contract

Let's consider a situation where the ruble exchange rate in the contract is not specified as the official rate of the Central Bank of the Russian Federation, but is fixed somehow differently - with a certain value, or is set, for example, as the rate of the Central Bank of the Russian Federation + 2%.
What will happen to the tax base for value added tax (VAT) and income tax? VALUE ADDED TAX In this case, everything depends on the date of payment and the date of fulfillment of obligations under the contract. Therefore, we will consider 3 options for the development of events. But first, let’s highlight the main legislative norms relating to VAT calculations in conventional units, dollars and euros.

Clause 1 of Article 167 of the Tax Code of the Russian Federation and clause 14 of Article 167 of the Tax Code of the Russian Federation. Determines the moment of the tax base. It turns out that in our situation this is the earliest date: receipt of advance payment, or provision of a service (shipment of goods). Moreover, if the moment of determining the tax base is the date of payment, then on the date of shipment, on account of the previously received payment, the moment of determining the tax base also arises.

Clause 4 of Article 153 of the Tax Code of the Russian Federation. Gives us the right to consider the moment of determining the tax base for VAT the day of shipment of goods, while when determining the tax base, the conventional monetary unit is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of shipment of goods. Upon subsequent payment, the tax base will not be adjusted, and the resulting differences will have to be attributed to non-operating income or expenses.

These are the main legislative norms on which we rely. In addition, we mention the Letter of the Ministry of Finance dated 07/06/2012 No. 03-07-15/70, which should be used in the work and brought to the attention of taxpayers and tax authorities. The main essence of the letter: the received full prepayment (100%) gives the right not to recalculate the tax base for VAT at the rate of the Central Bank of the Russian Federation on the day of shipment of the goods.

All other letters from the Ministry of Finance and tax authorities devoted to this issue do not contain legal norms and are not addressed to a wide range of taxpayers, and therefore cannot be used in our conclusions.

1. Received 100% prepayment to the bank account for future shipment of goods (performance of work, provision of services)

Using Letter of the Ministry of Finance dated 07/06/2012 No. 03-07-15/70, we can conclude that upon receipt of 100% prepayment, we can use our fixed rate established by the agreement as of the date of payment as the VAT tax base.

Example of VAT calculation with 100% prepayment

A contract for the provision of services has been concluded. The cost of services is 1000 dollars, while the ruble exchange rate against the dollar is set at 54 rubles per 1 dollar. The contract provides for 100% prepayment. On the date of payment, the exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar.

The customer pays 100% of the cost of the service in the amount of $1,000 at the rate of 54 rubles per $1. The contractor receives 54,000 rubles into the account. VAT in the amount of 54,000*18/118=8,237 rubles will be charged on the prepayment amount. The cost of services provided after receiving full prepayment will no longer change for VAT purposes. The VAT amount will be fixed and on the date of service provision will remain at the level of 8,237 rubles.

2. Partial payment has been received to the bank account for the future shipment of goods (performance of work, provision of services).

If partial payment is received, then for the purposes of calculating VAT it is necessary to use only the official rate of the Central Bank of the Russian Federation and calculate VAT on the date of payment at the official rate, despite the fixed rate specified in the agreement. At the time of provision of the service, the tax base will be determined for the unpaid part of the service at the rate on the date of provision of the service, and the prepaid part of the service, for the purpose of calculating VAT, has already been recorded as an advance payment.

Example of VAT calculation for partial payment

A contract for the provision of services has been concluded. The cost of services is $1,000, while the ruble/dollar exchange rate is fixed in the contract at 54 rubles per $1. The contract provides for 50% prepayment. On the date of prepayment, the official exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar. On the date of service provision, the official exchange rate of the Central Bank of the Russian Federation is 60 rubles per dollar. On the date of subsequent payment for services, the official exchange rate of the Central Bank of the Russian Federation is 62 rubles per dollar.

The customer pays 50% of the cost of the service in the amount of 500 dollars at the rate of 54 rubles per 1 dollar (the rate fixed in the contract). The contractor receives 54*500=27,000 rubles into the account. But, for the purposes of calculating VAT, the tax base will be calculated from the cost of 500 dollars multiplied by the official exchange rate of the Central Bank of the Russian Federation of 59 rubles/dollars, i.e. from the amount of 29,500 rubles. VAT in the amount of 4,500 rubles will be charged on the prepayment amount. At the time of service provision, the official exchange rate of the Central Bank dollar is 60 rubles and the balance of our unpaid amount is 500 dollars. For the purposes of calculating VAT, it is necessary to take the official exchange rate of the Central Bank on the date of provision of the service, therefore the tax base for the purposes of calculating VAT will be 60 * 500 = 30,000 rubles and VAT on this cost is 4,576 rubles. The customer will pay at the rate fixed in the contract, i.e. 54 rubles per dollar, and an amount of 27,000 rubles will be credited to the current account. When paying after the service is provided, VAT will not be recalculated on the date of payment 62 rubles/dollar, its amount is calculated at the official exchange rate of the Central Bank of the Russian Federation on the date of service provision - 60 rubles ./Doll. and will amount to 4576 rubles.

3. The goods are shipped in full (work completed, service provided) and only after that payment is received.

In this case, the rule of paragraph 4 of Article 153 of the Tax Code of the Russian Federation applies. VAT will be calculated on the date of sale of goods (provision of services) at the official rate of the Central Bank of the Russian Federation and in the future its amount will not change.

Example of VAT calculation for payment after shipment

A contract for the provision of services has been concluded. The cost of services is $1,000, while the ruble to dollar exchange rate is fixed in the contract at 54 rubles per $1. The contract provides for postpayment. On the date of service provision, the exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar. On the date of subsequent payment for services, 62 rubles per dollar. At the time of provision of the service, VAT will be calculated on the amount of 59,000 rubles in the amount of 9,000 rubles, based precisely on the official exchange rate of the Central Bank, although the act in rubles will be issued in the amount of 54,000 rubles, precisely at a fixed rate. This tax amount will not change in the future, upon receipt of postpayment.

INCOME TAX

Clause 8 of Article 271 of the Tax Code of the Russian Federation. We calculate income on the date of service provision (shipment of goods, performance of work) at the rate specified in the contract. If the company received an advance, then the amount of proceeds from the sale is determined at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or the rate fixed in the contract, depending on which rate is linked to in the contract.

Exchange rate differences for calculations in accounting units

Calculation of the amount of the buyer's obligations at the exchange rate. on the day of payment

Postings for settlements in foreign currency according to accounting

Repayment of debt by the buyer is reflected:

Dt 51 Kt 62.31 amount 789,534.00 rub.;

When the buyer pays money to the accounting department, the ruble amount of the obligation is recalculated and the exchange rate difference is determined. The EURO rate on January 31 was higher than on the day of payment from the buyer - February 10. Therefore, a negative exchange rate difference , which will be included in Other expenses: Dt 91.02 Kt 62.31 in the amount of RUB 9,848.00.

Postings for settlements in foreign currency for tax accounting

Repayment of debt by the buyer is indicated. It should be noted that the amount of debt that arose during the sale is indicated:

Dt 51 Kt 62.31 amount 789,534.00 rub.;

On the day of payment by the buyer, the ruble amount of the obligation is recalculated in NU and the amount difference is determined. The EURO rate on January 24 was higher than on the date of payment from the buyer - January 10. Therefore, a negative amount difference , which will be included in Non-operating expenses:

Dt 91.02 Kt 62.31 amount -18,594.00 rub.

Postings for settlements in monetary units according to PBU 18/02

According to the accounting system, the expense is reflected - negative exchange rate differences, but according to the NU it is not reflected, so a permanent positive difference arises, that is, in accounting we include in the expense, but in the NU we do not include:

Dt 91.02 Kt 62.31 amount 9,848.00 rub.;

The expense is reflected in the accounting book - a negative total difference, but is not reflected in the accounting account; a reduction (write-off) of the previously reflected permanent positive differences is made:

Dt 91.02 Kt 62.31 amount (-18,594 rub.);

According to the accounting book, the amount of repaid debt is calculated at the exchange rate on the day of payment, and according to the national accounting system it is recognized in the previous amount, i.e. according to accounting, the amount is less than according to legal accounting, therefore a permanent negative difference is recognized, which does not affect income and expenses, because refers to the accounting object:

Dt51 Kt 62.31 amount -18,594.00 rub. (808,128.00 – 789,534.00):

Conventional units in practice

Despite the clear division of payment given in the Civil Code of the Russian Federation in an amount equivalent to a certain amount in foreign currency and conventional monetary units, in practice these concepts are mixed.

Today, an obligation expressed in conventional units is an obligation expressed in a foreign currency (usually dollars or euros), but subject to execution in rubles.

Conventional monetary units have actually become a euphemism.

So, in practice, the parties include the following conditions in contracts:

“for calculation purposes, one conventional unit is taken to be the ruble equivalent of one US dollar, calculated at the exchange rate of the Central Bank of the Russian Federation on the day of payment” (resolution of the Seventeenth Arbitration Court of Appeal dated August 5, 2014 No. 17AP-8003/2014-GK in case No. A60 -50101/2013) or “the conventional unit for this agreement is equivalent to one US dollar” (ruling of the Nineteenth Arbitration Court of Appeal dated May 19, 2014 in case No. A14-10175/2013);

“prices for goods and the total cost of the supplied Goods are indicated in conventional units (cu). One conventional unit is equivalent to one euro (EUR) and is payable in Russian rubles at the euro (EUR) exchange rate established by the Central Bank of the Russian Federation on the date of payment” (resolution of the Nineteenth Arbitration Court of Appeal dated November 29, 2013 in case No. A35-4276/ 2013) or “one conventional unit is equal to one euro” (ruling of the Eleventh Arbitration Court of Appeal dated May 23, 2012 in case No. A65-30879/2011);

“The tenant agreed to pay... an advance payment... at the rate of 30 rubles. for one conventional unit, which is equivalent to 216,540 rubles.” (resolution of the Thirteenth Arbitration Court of Appeal dated October 9, 2014 in case No. A56-5431/2014) or simply “one conventional unit is equal to 25 rubles” (resolution of the Federal Antimonopoly Service of the East Siberian District dated January 27, 2014 in case No. A78-8252 /2011, see also the decision of the Fifteenth Arbitration Court of Appeal dated May 29, 2014 No. 15AP-7732/2014 in case No. A32-2262/2014);

“The amount of rent is set in conventional units (one conventional unit is equal to one US dollar) at the rate of 30 rubles. 00 kop. for one conventional unit" (resolution of the Federal Antimonopoly Service of the Moscow District dated June 7, 2011 No. KG-A40/5564-11 in case No. A40-44883\10-37-345) or "the exchange rate of a conventional monetary unit is equivalent to the US dollar exchange rate announced by the Bank Russia as of 09/01/1998 (9.33 rubles per US dollar)” (resolution of the Fourteenth Arbitration Court of Appeal dated January 26, 2012 in case No. A05-9363/2011).

The courts are quite loyal to such formulations.

Example from practice: the court collected a debt for goods supplied under an agreement in which the price of the goods was determined in conventional units

JSC "A." (supplier) and AP CJSC (buyer) entered into an agreement for the supply of equipment and an additional agreement to it, according to which the price of the goods is 427,158 USD. e., including VAT. The parties also determined that payment would be made “in rubles at the exchange rate of the Central Bank of the Russian Federation on the day the payment was made, 1 USD. e. equal to 1 US dollar.”

The buyer made an advance payment in the amount of RUB 6,644,955.28.

The supplier delivered the goods, but did not receive the remaining amount (213,579 cu or 6,877,350.58 rubles).

JSC "A." filed a claim with the arbitration court for the recovery of 6,877,350.58 rubles. principal debt and 709,226.78 rubles. percent.

The claims were satisfied in full (resolution of the Federal Antimonopoly Service of the Central District dated August 8, 2012 in case No. 14-10300/2011).

Rationale: In the early 90s, with galloping inflation, the terms of agreements on prices and settlements in US dollars were widely practiced.

However, on March 6, 1993, the Russian Government issued Decree No. 205 “On strengthening foreign exchange and export controls and on the development of the foreign exchange market.” Its paragraph 17 contained a recommendation to the Central Bank of the Russian Federation to take measures to “terminate settlements in foreign currency between residents on the territory of the Russian Federation.”

As a result, entrepreneurs simply replaced the word “dollar” with “u.” e." At the same time, the content of the conventional units did not change - the parties continued to make payments in dollars. The equality between conventional units and foreign currency was strengthened in consciousness.

This was facilitated by legislation on accounting and reporting, and clarifications from the Russian Ministry of Finance (for example, letters of the Russian Ministry of Finance dated May 15, 2009 No. 03-03-06/1/324 and No. 03-03-06/1/325).

In particular, the Ministry of Finance of Russia, in its letter dated April 2, 2009 No. 03-03-06/1/204, paraphrased paragraph 3 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 4, 2002 No. 70 “On the application by arbitration courts of Articles 140 and 317 Civil Code of the Russian Federation" (hereinafter referred to as information letter No. 70): "... in the case where in the contract a monetary obligation is expressed in foreign currency without indicating its payment in rubles, such a contractual condition should be considered as provided for in paragraph 2 of Art. 317 of the Civil Code of the Russian Federation, that is, as an obligation expressed in conventional units... Thus, a monetary obligation expressed in foreign currency, if such an obligation according to an agreement or based on the essence of the transaction is payable in Russian rubles, should be considered as an obligation expressed in conventional units ."