Accounting for import transactions in 1C:Enterprise. Accounting for import transactions in 1C:Enterprise Placing an order for a foreign supplier
In this step-by-step instructions, we will look at the receipt of imported goods in the 1C 8.3 (accounting) program and the reflection of duties on the cargo customs declaration (cargo customs declaration) in accounting.
The procedure in 1C 8.3 is carried out by two documents - “Receipt of goods and services” and “Customer declaration for import”.
Registration of arrival of imported goods to the warehouse
The first step is to register the arrival of imported goods at the warehouse. The receipt is made using the document “Receipt of goods and services”. We will not dwell on this operation in detail; you can read about this document in.
We will only note the nuances of import receipts. It is necessary to indicate Customs declaration number and country of origin(you can enter these directories at the time of creating the document):
Once the receipt has been processed, you can proceed to reflecting the duty for the goods.
Customs declaration for import into 1C 8.3
Registration of duties on imported goods in 1C 8.3 is completed by filling out the document “Customer Customs Declaration for Imports”.
The easiest way to enter it is based on a previously created capitalization document:
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Let us note the features of filling out the document. On the “Main” tab you must specify:
- to which customs office the duty will be paid () and under what agreement;
- what customs declaration number the goods arrived at;
- the amount of customs duty;
- if there are fines, their amount;
- check the “Reflect the deduction in the purchase book” checkbox if you want to automatically accept it in the purchase book.
You'll get something like this:
This material will help you understand the procedure for posting imported goods in 1C: Accounting 8.3.
What is the gas customs declaration number in 1C?
The purchase of imported goods is regulated by the following legislation:
- Customs Code of the Eurasian economic union(until 01/01/2018 – Customs Code Customs Union);
- Federal Law No. 173-FZ dated December 10, 2003 “On Currency Regulation and Currency Control”;
- Tax code;
- Also, the accountant must understand the terminology of Incoterms 2010/Incoterms 2010 - this is a set of rules and terms used in international trade.
The GDT form was approved by decision of the Customs Union Commission dated May 20, 2010 N 257. We will consider the meanings of some lines that the accountant primarily pays attention to.
The declaration consists of a main and additional sheet. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, additional sheets are filled out. On one additional sheet You can provide information about three products.
Declaration number – consists of three groups of numbers separated by a slash. The first value is the customs code, the second is the date of filing the declaration, the third is the serial number of the declaration.
- In column 1, when importing, the mark IM is placed.
- Column 12 – total customs value in rubles. Equal to the value of gr.45 of the main and additional sheets.
- Column 22 – indicates the currency of the contract and the total cost in this currency. Equal to the value of column 42 of the main and additional sheets.
- Column 23 - indicates the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
- Column 31 – name of the imported product and its characteristics.
- Column 42 – price of goods in foreign currency.
- Column 45 – customs value of one item of goods.
- Column 47 – calculation of payments (customs duty, customs duty, VAT on import of goods).
How to properly space a gas turbine engine in 1C 8.3?
Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration was 68.2562. The following positions on the gas customs declaration:
In our example, the customs value according to the declaration is 341,281.00 rubles.
The amount of customs duty is assumed to be 2000 rubles.
The customs duty is 10%, which means the amount of duty is 34,128.10 rubles, subject to distribution among all nomenclature items.
The VAT amount is calculated using the formula (product cost + customs duty + excise tax amount) x VAT rate (10% or 18%). If a product is not subject to excise duty, it is considered equal to zero. In this case, VAT is equal to:
(341,281.00 + 34,128.10)*18% = 375,409.10*18% = 67,573.64 rubles.
Filling out a customs declaration for import into 1C will require making certain settings regarding the functionality of the program and in reference books (more on this later).
To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which amounts are indicated in foreign currency.
When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.
Except total accounting in accounting accounts, an off-balance sheet customs declaration account is used to account for goods in the context of different declaration numbers.
Settlements with customs are displayed on account 76.5.
To correctly convert currencies into rubles, you need to download their rates.
In the button reference Load exchange rates... A form will open where you need to select a date range.
How to carry out gas customs declaration in 1C 8.3?
Let's check the settings of the program and reference books for posting goods according to the customs declaration in 1C.
- Main -> Settings -> Functionality;
- Administration -> Program Settings -> Functionality.
On the bookmark Reserves setting must be set Imported goods.
Let's move on to the reference books.
We will add a foreign supplier to the directory of counterparties. The country of registration should be selected from the list of countries.
In chapter Agreement For this supplier, settlements must be established in the contract currency. Most likely, payments from suppliers are carried out in foreign currency, and by the time the goods are posted, the organization has already managed to open a foreign currency current account. In the case of settlements with a counterparty in rubles, it is necessary to set the “Payment” flag in rubles and use a current account in rubles for payment.
We will receive materials and goods and create them in a directory with the appropriate type of nomenclature. You can indicate the GDT number and country in the directory, then when filling out the receipt documents, this data will be filled in automatically. If you plan to constantly receive a customs declaration of any type according to different customs declaration numbers, you can leave this field blank and fill in the number upon receipt of material assets.
Among the counterparties, you should include the customs office to which the cargo was delivered. The type of contract must be Others(not the Supplier), because payments are made through account 76.5
Reflection of import supplies in 1C begins with the posting of product items. Very similar to the standard receipt of material assets, taking into account small features.
Menu Purchases -> Receipts (acts, invoices).
Prices are in the currency of the contract, in this case in euros. We do not indicate VAT. Button Change allows you to edit any details at once for all positions of the document, for example, it could be the customs declaration number or the country of origin.
If we look at the postings, prices in euros were automatically converted into the currency of regulated accounting, in our case – rubles.
By nomenclature Goods Data has appeared on the off-balance sheet account of the customs declaration. Please note, by nomenclature group Materials movements in the GTE section are not recorded.
Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create Customs declaration for import. If deliveries are from the countries of the Eurasian Economic Union, then you should fill out Application for import of goods. Movement of goods may be useful, for example, when transferring goods from a customs warehouse to an organization’s warehouse. The document reflecting additional expenses does not need any special introduction.
When creating a customs declaration on the tab Main indicate amounts Customs fee And Customs fine(if available), you can also specify the VAT setting - For settlements with customs, indicate invoice 76.05. You can also see the euro exchange rate that is used in calculations.
On the CCD Sections tab, fill in the amount customs value in currency, and data on product range is also transferred. After specifying the duty percentage, the amount of duty and VAT will be calculated in rubles automatically and will also be distributed according to the product section.
Postings on the customs declaration are generated for the amounts of customs duties, fees, fines (if any) and VAT.
Different algorithms can be used to calculate the duty; it is not always a percentage of the cost. In 1C you can specify the duty in one amount, and it will be distributed across product items. If you need to adjust the distribution of amounts among goods, this can be done manually in the column Duty.
If suddenly the cost of goods needs to be increased by other amounts, for example, transportation costs or brokerage services, then a document is used for this Receipt of additional expenses(Menu Purchases -> Receipt of additional expenses). Filling it out does not differ from the usual (non-import) posting of goods.
Let's reflect another import delivery in 1C. The GDT number is different.
We can create a purchase book, it will reflect the VAT amounts.
When further selling goods to its customers, the organization is obliged to indicate the correct customs declaration number. We will show the sale of goods with different gas turbine numbers. We have an arrival of 10 pieces. for the first delivery and 5 pcs. - on the second. We ship 12 pieces to the buyer. When filling out the sales document, we will have to show the product in two lines accordingly. Don't forget to indicate the VAT rate.
To make input easier, you can use the Fill -> Add from receipt button, by which you can select a posting document, the names of the goods and the GDT data will be filled in automatically.
We look at the postings according to the posted document.
For analysis purposes, the detailed movement of imported goods can be seen through the balance sheet of the customs declaration account.
In the settings you need to specify the appropriate parameters.
Let us additionally consider some possibilities when registering a customs declaration.
A customs declaration can be formed on the basis of several documents on the receipt of material assets. In the tabular section Goods you can add another receipt document by selecting it from the existing ones using the button Fill in. In addition, the tabular part allows you to add new sections. For educational purposes we have added new section, which was filled with data from the second receipt of imported goods.
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Discussions (1)
We are engaged in store automation and use this solution.
I can say this:
1. The module is equipped with very wide functionality thanks to which you can perform almost any import.
2. Very prompt technical support, they respond in just a few minutes.
3. Quickly improve the functionality of the module based on adequate proposals.
Many thanks to the solution developers for their work and attitude towards clients, which is rarely seen in recent times.
I recommend it for use!
Dmitry Gerasimov, Thank you Dmitry, reviews are also rare, we value them very much, when everything is working you won’t be asked a word, but as soon as something goes wrong, you’re ready to write poems right away, so your opinion is very valuable to us, this is a sign that It’s not in vain that we do our job.
What's new
| 1.7.2 (08.04.2019) | Added a warning about the need to update the facet index when importing manually. |
| 1.7.0 (07.04.2019) | Improved stability of regular background import running. |
| 1.6.2 (28.03.2019) | Added a function to notify about module updates. |
| 1.6.1 (22.03.2019) | Improvements to working with trade offers. |
| 1.6.0 (22.03.2019) | The flexibility of customizing loading from XML files has been significantly improved: binding to the values of selected node attributes has been added, in addition to binding to the order of the nodes. |
| 1.5.10 (13.03.2019) | Added the "Load if empty" option for individual field data. Added the "Skip existing items" option to only download products that are not in the catalog. |
| 1.5.8 (05.03.2019) | The page with the background import schedule and manual launch has been redesigned. |
| 1.5.6 (26.02.2019) | Fixed problems with running import module agents via cron. The function of downloading images from third-party servers has been improved - cases with a redirect when issuing images by the server are now avoided. |
| 1.5.5 (19.02.2019) | The "Separator for multiple values" option can now be configured individually for individual fields in all formats. |
| 1.5.4 (15.02.2019) | Improvements to the logging mechanism. Minor fixes in the partition hierarchy creation function. |
| 1.5.3 (15.02.2019) | Added the ability to create a hierarchy of nested sections from multiple fields. |
| 1.5.2 (13.02.2019) | Added multiple field separator option for XLSX format. Added option to ignore first line for XLSX and CSV. |
| 1.5.1 (12.02.2019) | Fixed a small bug when creating new sections. |
| 1.5.0 (11.02.2019) | The ability to create an arbitrary number of new sections for each product using multiple fields. |
| 1.4.1 (11.02.2019) | Bug fix for XLSX format. |
| 1.4.0 (05.02.2019) | Added the ability to import files from a third-party server via a direct link. For importing from CSV, you can now specify your own multiple delimiter. |
| 1.3.3 (18.01.2019) | Added feedback form. |
| 1.3.2 (10.12.2018) | XLSX format: Added the ability to obtain data from formulas. |
| 1.3.1 (06.12.2018) | - Added the ability to distribute access rights for user groups. - Added useful options to the technical page. support and settings. - Fixed errors when importing from XLSX files. |
| 1.3.0 (12.08.2018) | - Added import type - catalog in Yandex.Market format (YML). The list of parameters and handlers for data source fields has expanded: options “HTML entities into characters”, “Cut HTML tags” and “Cut special characters”, various options for rounding values, the ability to change the value of a field using a given formula, options for processing images when loading, the ability to set the condition for loading positions (the "Excluded values" option and the "Required values" option). - Added import of ads from avito.ru, irr.ru, realty.yandex.ru, cian.ru, sob.ru, youla.io, n1.ru, egent.ru, mirkvartir.ru, moyareklama.ru via the http API: //ads-api.ru/api |
| 1.2.1 (26.07.2018) | Added the option "Default section for new positions". Added the option "Apply infoblock settings for image processing". |
| 1.2.0 (24.07.2018) | Added import type - Excel spreadsheets (XLSX). Added the ability to create custom import types (for example, for importing via REST API). |
| 1.1.0 (11.07.2018) | Added a new import type - XML with infoblock data. Found errors have been corrected. |
Installation
Installation instructions
For the module to work, the XMLReader library must be present on the server.
After installing the module, you need to configure import profiles for each version of the files you import.
If, for example, you fill content sections such as news or articles, you will have a different profile for each section. If you need to fill out the catalog, there can be either one or three profiles: a profile for loading main products, a profile for loading trade offers and, possibly, a separate profile for loading the structure of product categories (although the structure can also be created when loading products).
Profile setup
The profile is configured in the AKRIT / Universal import / Profile list section.
The profile consists of several tabs. Tabs are configured sequentially, one after another. After each transition between tabs, profile information is saved. Thus, the new profile is saved after setting up the first tab, although it can only be launched after setting up all the tabs.
On the "Base Data" tab, you set the profile name, data source, and data loading destination. Without filling out these key fields of this tab, you will not be able to move on to subsequent tabs. The source can be either a file on the current site server or on a remote one. A specific information block is indicated as a destination.
On the "Field Binding" tab, you configure the correspondence between the fields of the data source and the fields of the information block, as well as additional parameters regarding the data link between the source and destination. The Data Match block on the left shows all available fields taken from the import source. To the right of them, you need to select the parameter of the infoblock element into which the data from the source field will go. For those source fields whose data does not need to be imported, the “Do not import” option is simply left on the right. Images in the import source are specified as file names. These titles will be searched at the address specified in the "Path to Images" field.
The "Data Processing" tab contains additional options that allow you to configure the upload logic. For example, if you want the catalog to contain only those products that are in the price list, you need to select the “Delete” option for the “Items that are not in the file” field.
In the "Schedule and launch" tab, you configure the parameters for the regular launch of this profile. For example, you can configure the import to automatically start once a day (it is understood that during this time the import source can update its data and then the latest information will be uploaded to the site). Technically, regular launch is organized through the mechanism of so-called agents, which are launched by default when a visitor visits the site. To download large files, it is more productive to configure the launch of agents through the server cron utility. This will make the launch of the import more stable and accurate in terms of time, and will also relieve visitors from the inconvenience associated with launching the import while opening a site page.
Also on the same tab you can immediately launch the configured profile and check its operation. After launch, the download progress will begin to be displayed (either in percentage or in quantitative form, if the total amount of downloaded data is obviously impossible to obtain).
If you have any difficulties during installation or encounter an error, use the "Technical Support" page located next to the "List of Profiles" item in the administrative menu. There you can find additional background information, as well as send a request to the technical service. module support.
The cargo customs declaration is the most important when exporting and importing any goods across the border.
In our example we will take a closer look step by step instructions how to reflect in 1C 8.3 Accounting 3.0 the accounting of imported goods - Xiaomi RedMI Note 3 phones. We will capitalize it from China along with the costs incurred at customs.
Posting of imported goods
The first step when reflecting any purchase in the program is to create the “Receipts (acts, invoices)” document. You can find it in the “Shopping” section.
Please note that for the import item selected upon receipt, you will need to indicate the country of origin and the customs declaration number on the card. This data will automatically be transferred to the receipt.
A fully completed document in our case will look as shown in the figure below.
Customs declaration for import
Next, we will need to take into account customs duties in the program. This can be done in 1C 8.3 using the document “GTD for import”. You can find it in the purchase section, but within this example It would be more appropriate to create it directly from the receipt document. To do this, we will use the “Create from” menu.
In the “Customs” field we indicate that our batch of phones will be processed at Vnukovo customs. It is to her that we will pay a fee of 5,000 rubles. On this document tab, we only need to fill in the “Deposit” field, the value of which is selected from the contract directory.
Next, let's move on to the next tab of the document - “Sections of the customs declaration”. Due to the fact that we created this document based on the receipt of goods, some data in the tabular section “Products by section” has already been filled in.
In the upper table we indicate that the customs value of our phones is 560,000 rubles. The fee will be 33,600 rubles, which is six percent of the total cost.
If the import of goods was not subject to a fine when passing through customs, then you can not indicate any more data and submit the document.
I have noticed more than once that when a novice accountant is faced for the first time with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is stupor. Lots of numbers, in different currencies, nothing is clear.
So, let's go!
So, we have 2 sheets of a real customs declaration (main and additional). I only cleared confidential information from them, which is of no use to us for educational purposes.
You can open them on a separate page, or better yet, print them out and put them right in front of you.
Learning to read GTD
We will analyze the gas customs declaration based on the rules for filling it out, which you can read, for example, here.
Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because information about only one product can be placed on the main sheet.
Parsing the main sheet
Main sheet header
Please pay attention to the upper right corner of the main sheet of the customs declaration:
THEM in column No. 1 means that we have a declaration for the import of goods.
Declaration number 10702020/060513/0013422 consists of 3 parts:
- 10702020 is the code of the customs authority.
- 060513 is the date of the declaration (May 6, 2013).
- 0013422 is the serial number of the declaration.
In column No. 3 we see that we have the first (main sheet) form of two (main sheet + additional sheet).
Total declared 3 products, which occupy 3 places.
Let's go a little lower:
Here we see that total customs value of all 3 products is: 505,850 rubles and 58 kopecks.
The product arrived to us from Republic of Korea.
The currency in which payments are made is also indicated here ( USD), as well as customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is indicated here: 31.0433 ruble
Let's check: 16,295 * 31.0433 = 505,850.58. The result was the customs value in rubles.
Product #1 (excavator)
Let's go even further down the main sheet to the left:
Here is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on the supplementary sheet.
Product Name: " Hydraulic excavator", he takes 1st place.
Move from the product name to the right:
Item number 1 of 3.
The price of the excavator is 15,800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490,484 rubles and 14 kopecks.
Excavator taxes and fees
Let's go down to the bottom of the document:
Customs duty (code 1010) for all goods (the customs value as a whole for the customs declaration is indicated as the basis for calculation) amounted to 2,000 rubles.
Duty (code 2010) for an excavator (the basis for calculating its customs value) was 5% or 24,524 rubles and 21 kopecks.
VAT (code 5010) for an excavator (the basis for the calculation was the amount of its customs value of 490,484.14 and the duty amount of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.
Once again, I draw your attention to the fact that we charge duty on the customs value of the goods, and VAT on (customs value + amount of duty).
Parsing the additional sheet
Additional sheet header
Let's move on to the second (additional) sheet of the declaration.
Pay attention to the upper right corner of the additional sheet:
The number and type of declaration completely coincide with the values on the main sheet.
In column No. 3 we see that we have the second form (additional sheet) out of 2 (main and additional sheets).
Item #2 (hammer)
We go down to the goods declared on the supplementary sheet:
We have the goods in front of us" Hydraulic hammer", which takes 1st place.
Let's move to the right:
First of all, we see that we have 2 products out of 3.
Hammer price is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).
Product #3 (spare parts)
Let's go down below:
The second product on the additional sheet (the third according to the customs declaration as a whole): " Parts of Full Swing Hydraulic Bucket Excavator".
Let's move to the right:
This is the third product out of 3.
The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4,656 rubles and 50 kopecks(customs value).
Taxes and fees on hammer and spare parts
We go down the additional sheet (column No. 47, calculation of payments):
Duty (code 2010) per hammer (the basis for calculating its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.
VAT (code 5010) per hammer (the basis for calculating its customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.
Let's move to the right:
VAT (code 5010) for spare parts (the basis for calculating their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.
Let's sum it up
The customs duty amounted to 2,000 rubles for all goods.
Enter it into 1C
Setting up functionality
First of all, go to the “Main” section, “Functionality” item:
Here, on the “Inventory” tab, the “Imported goods” item should be checked:
We record the receipt of goods
Go to the “Purchases” section, “Receipts (acts, invoices)”:
Create a new document:
We will now select an arbitrary counterparty as a supplier to simplify the task:
Settlements with the supplier are carried out in dollars, so in the agreement with us we indicated the settlement currency USD:
This means that we fill in all prices in the document in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not already done so):
Please note that we have indicated the rate “Excluding VAT” everywhere. This tax will be calculated and indicated by us later in the customs declaration.
Now scroll the tabular part to the right and fill in the Customs Declaration Number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular part. customs and agreement for mutual settlements with her (deposit).
The customs fee was 2,000 rubles, there were no fines.
Let's go to the "Sections of the customs declaration" tab:
A cargo customs declaration may have several sections into which goods with the same procedure for calculating customs duties are grouped.
In our case, the procedure for calculating customs duties for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.
The duty for the third product is not indicated and we could put it in a separate section.
But we will do things a little differently.
First, we indicate the total percentage of duty and VAT:
These rates were automatically calculated for the total customs value, and then proportionally distributed among 3 goods:
Everything is correct (see our final table on the customs declaration), except for the third product. Let's manually correct its data:
In the end it will look like this:
We carry out the document.
Let's look at the wiring
We see that customs duties and customs duties distributed according to the cost of goods, and input VAT went into debit on May 19.
