) is a document of the established form, which is necessarily issued when goods are moved across the border of the Russian Federation (both during import and export). It is filled in by the cargo carrier and contains information about the goods being moved. As a rule, transported goods in most cases are directed for resale. Imported goods must be documented. A document such as an invoice must be properly drawn up for the purpose of obtaining VAT deductions without any problems. So, when issuing an invoice, the buyer must indicate the number customs declaration.

Let's consider the issues of reflection in the invoices of the GTD number.

Regulatory regulation

Issuing an invoice

It is a document that is the basis for obtaining a VAT deduction issued to the buyer from the seller (Article 169 of the Tax Code of the Russian Federation).

Depending on the business transaction issue one of three types of invoices:

• for shipped goods
• advance
• corrective

The current form of the invoice is valid from October 1, 2017. One of the details entered in the new form in the issued invoice is the number of the customs declaration (TD), reflected in column 11.

Completing column 11 in the invoice

For goods whose source is not the Russian Federation, the necessary element of the invoice is the state where the goods were produced and the number of the customs declaration, which reflects the goods when crossing the border. Such information is reflected in relation to those goods that are not produced in Russia.

The TD number is indicated in column 11 of the invoice. The number of the CCD is considered to be the number registered by the official of the customs of the Russian Federation upon its acceptance, it is reflected in column 7 of the CCD and through fractions the number indicated in the order of goods from column 32 of the CCD, the main (or additional) sheet or from the list of goods attached to the declaration is fixed.

The TD number (for an invoice) is indicated in column A (first line) of the main or additional sheets (and not in column 7 of the customs declaration).

Important! An error in invoices that does not prevent the parties involved in the transaction from being determined, goods (works, services, property rights) and their name, cost, as well as the tax rate and its amount billed to the acquiring person, will not be able to refuse to deduct amounts be the basis.

Procedure for checking the GTD number

The number is now one of the important elements of the invoice, which draws the attention of the Federal Tax Service. Therefore, it is important to get reliable information from the seller. In the fight against illegal import of goods from abroad, the state regulates the circulation of such goods.

The buyer is not obliged and cannot check the GTD number noted on the seller's invoice, and is also not responsible for those data, however, if the GTD is filled out incorrectly, the deduction may be denied (although the right to deduct can be exercised through the courts). Also, information can arise at any stage of resale.

Only working with trusted suppliers and drawing up an agreement, which stipulates the provision of reliable information, can secure the buyer. The main elements that the buyer can check are the presence of:

1. in the customs declaration 21 characters
2. number of the customs authority, which can be found on the official website of the FCS
3. calendar date

It will not be possible to verify the legality of import, which is reflected in the third group of numbers. Therefore, it is important to carefully check the documents of new counterparties with whom a contract for large amounts has been concluded.

In general, this number will not interfere with the deduction, but in order to avoid disputes with the Federal Tax Service, you should pay attention to this.

An example of how to issue a customs declaration number

The buyer was provided with an invoice with the following number: 10011031/250619/1234567.

What can the buyer check?

Resale invoice processing

In case of self-transportation of goods across the border and their further sale, the organization is obliged to provide an invoice to the buyer.

Thus, to fill in column 11 in the invoice (TD number), one number is indicated from the first line of column A of the main (additional) sheets and the product number is indicated through the fraction in the order indicated in column 32 of the customs declaration or from the attached list of goods.

Currently, in connection with the activation of specialization in different types activities of countries, parts of one set can be produced in different countries Oh. If the organization is engaged in a complete set, then it may turn out that the elements of this set are assembled from different countries, therefore, when selling, the TD number is not reflected in the invoice.

An example of an invoice

When importing goods, before selling, it is completed with spare parts own production. Is this product considered to be manufactured in the territory of the Russian Federation and is it necessary to mark the customs declaration number and the import country on the invoice?

This item will be considered an item Russian production, since the country of origin is the country where the goods were produced or processed (according to the criteria and procedure of the Customs Code), the product code also changes in accordance with the FED commodity nomenclature. Therefore, dashes must be entered in the invoice in columns 10 and 11.

Invoice issue error

As an official representative foreign company the organization sells imported goods as issued under the obligation to submit a TD, and column 11 of the invoice indicates the number of this obligation.

After customs clearance of the goods, when the TD number is known, it is not necessary to issue an adjustment invoice to the buyer. Customs can release imported goods before filing a customs declaration (Article 197 of the Customs Code), when selling such goods, the seller does not yet have a TD number, so the obligation number is indicated in column 11 of the invoice. This number is not erroneous and also gives the buyer the right to deduct VAT.

Error when picking goods for further sale

When importing goods into the Russian Federation from different countries, the buyer collects sets that are sold as one unit at a single price. At the same time, the kit includes goods from different countries.

In this case, a kit assembled in the territory of the Russian Federation from imported goods is sold as a unit at a certain price and the country of origin will be considered the Russian Federation, which means that the seller has the right not to reflect data on the countries of origin of the kit units and TD numbers in invoices. In the invoice, dashes are put in columns 10 and 11.

CCD number format: хххххххх/хххххх/ххххххх The CCD number is deciphered as follows: element 1 - code of the customs authority that registered the CCD [ CCD ]. element 2 - date of registration of DT [ GTD ] (day, month, last two digits of the year); element 3 - serial number of DT [GTE] assigned according to the register of DT [GTE] by the customs authority that registered DT [GTE] (starts from one from each calendar year). Deciphering the number unl in the invoice Attention Why is it so important to check the CCD number? The number of the cargo customs declaration according to the customs registration log must match the same data in the document itself and the invoice referring to it. Confusion with numbers and an error in at least one of them will lead to the refusal of the Federal Tax Service to refund VAT on documents with an incorrect number. That is why this prop entered the top ten most dangerous. Until 2016

Registration number of the customs declaration

How and when to fill in the customs declaration number in the invoice

On the basis of invoices, VAT is calculated and credited. Since 2016, the GTE number has become its mandatory requisite. Previously, it was approved by the Letter of the Federal Customs Service of the Russian Federation N 15-12 / 19773 of 06/08/2006, Government Decree No. 1137 of 12/26/2011.

And

Important

Letter of the Federal Tax Service of the Russian Federation No. AS-4-3 / 15798 dated 30.08.2013. The name, type of goods and their value in both documents must be absolutely identical. Discrepancies in the invoice and GTD are considered as the basis for the refusal of the Federal Tax Service to offset VAT. Table of contents: 1. What is the GTD number and why is it in the invoice?2.

Why is it so important to check the CCD number?3. Meaning of the GTD number What is the GTD number and why is it in the invoice? The cargo customs declaration was given the status of a basic accounting and statistical document during registration trading operations between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored.

GTD number on the invoice

N 2307) established: “1. After release by customs Russian Federation for a specific product, consider the number of the cargo customs declaration (CCD), in which information about this product is declared, the registration number of the cargo customs declaration assigned by an official of the customs authority of the Russian Federation upon its acceptance (from column 7 of the customs declaration), indicating through the fraction sign "/" serial number of goods from column 32 of the main or additional sheet of the CCD or from the list of goods, if the list of goods was used instead of additional sheets when declaring. FEDERAL CUSTOMS SERVICE in a letter dated June 8, 2006

Deciphering the customs declaration number in the invoice

The importer submits a preliminary cargo customs declaration when he does not have accurate information about it by the time the cargo arrives at customs. After unloading the goods and inspecting them, the importer submits a Customs cargo declaration of the usual type. The exporter submits a preliminary cargo customs declaration when selling goods from a warehouse, supplying goods in transit, for which the return of previously paid duties is provided, goods subject to various restrictions, etc.

e. The registration number is affixed by an official of the customs authority and is formed according to the following scheme: X X X X X X X X/X X X X X X/X X X X X X X 123 element 1 - code of the customs authority or its structural unit; element 2 - date of adoption of the CCD (day, month, last two digits of the year); element 3 - serial number of the customs declaration (begins with one from each calendar year).
Ministry of the Russian Federation for taxes and fees. Consistency of the procedure for determining the customs declaration number in the invoice, reflecting the data of a particular product and the registration number of the declaration itself, which is assigned by an official of the customs authority of the Russian Federation when it is accepted in the above format, is confirmed by the following documents: 1. Letter from the Federal customs service dated June 8, 2006 No. 15-12/19773;2. Letter of the Federal Tax Service dated June 31, 2006 No. ШТ-6-03/
If the country of origin of the product is indicated on the customs declaration invoice is not true Sometimes the country of origin of the goods indicated on the invoice of the supplier does not match the actual country of manufacture of the product, reflected in the marking information. But it is the country of origin of the goods that is entered in this document.

Deciphering the cargo customs declaration

The processing or bundling of goods imported into the Russian Federation deprives them of their attachment to the direct manufacturer, establishing Russia's right to be considered a supplier. In this case, there is no need to indicate the CCD in the shipping document. Important! In 2018, the basis for refusing to deduct may be a discrepancy between the CCD number in the customs declaration and the content of column 11 in the invoice.

Attention

Column 11 The requisite of column 11 of the basis document for VAT payments in 2018 became mandatory (dangerous requisite of the SF). The registration number of the customs declaration in accordance with Government Decree No. 981 of 08/19/2017 must be indicated in column 11 of the tabular part of the document. The name of the column has changed - the word “registration” has been added to the previously used name.

Now the wording of the name of column 11 is “Registration number of the customs declaration”.

CTD on the invoice or customs declaration number - what is it?

DT assigned according to the DT registration log by the customs authority that registered the DT. From the explanations of the Federal Tax Service of Russia given in the letter dated 08.30.2013 N AS-4-3 / 1579, it follows that the DT number is the registration number of the DT assigned by an official of the customs authority of the Russian Federation upon its adoption, indicating through the fraction sign “/” the serial number of the goods from column 32 of the main or additional sheet of the declaration for goods or from the list of goods, if the list of goods was used instead of additional sheets when declaring. That is, column 11 of the invoice reflects registration number of the customs declaration, consisting of three blocks of numbers separated by a fraction (code of the customs authority, date of registration of the DT, serial number of the DT), to which a fourth block is added containing information about the serial number of the goods. -1-03/, with reference to p.

Cargo customs declaration

Tax inspectors, when checking, meticulously study primary documents in order to identify violations in the procedure for issuing a base document. For them, this is a weighty reason for refusing to accept tax refunds by the buyer. … Content:

• Customs declaration number: decryption and what is it?
• Legal regulation of the issue
• Is the number required?
• What to do when reselling?
• Box 11
• How to arrange?
• Taxpayer liability
• Conclusion

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Number of the customs declaration decoding

And what is the difference between the registration number of the customs declaration and the previously reflected number of the customs declaration? And, in fact, where to get the registration number of the customs declaration? Registration number of the customs declaration: example The registration number of the customs declaration 2017 can be found in the first line of column A of the main and additional sheets of the declaration. It has the following format (clause 1, clause 43 of the Instruction, approved by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257): XXXXXXXX/ XXXXXX/ XXXXXXX Element 1 Element 2 Element 3 Element 1 - code of the customs authority that registered the DT, in accordance with classifiers of customs authorities used in the member states of the Customs Union.

So, for example, the code of the Moscow customs is 10129000, and the code of the Nakhodka customs is 10714000. Element 2 is the date of registration of the DT (day, month, last two digits of the year).

Difference from the declaration number As it was said, the main difference between the registration number of the customs declaration and other details of this document is its writing format. How to fill in column 11 of the invoice from 01.10.2017? (Response from the Legal Consulting Service GARANT, September 2017). That is, until October 1, 2017, Column 11 of the invoice was called "Customs Declaration Number", starting from this date Column 11 is called "Registration Number of the Customs Declaration". "customs declaration number" and "customs declaration registration number" are not identical to each other. This follows from paragraphs. 1 p. 43 "Instructions on the procedure for filling out a declaration for goods" (approved by the Decision of the Commission of the Customs Union of May 20, 2010 N 257 (hereinafter - Decision N 257)), which states that the serial number of the customs declaration is an integral element of its registration number.

Explanation of the customs declaration number

Main page → Accounting advice → VAT Actual as of: September 18, 2017 From 10/01/2017, amendments to Government Decree No. 1137 dated 12/26/2011, which approved the forms and rules for filling out documents used in VAT calculations, come into force. Now, in particular, in the invoice, the book of purchases, sales and additional lists for them, you must indicate the registration number of the customs declaration. We will tell you where to get it in our consultation. The number of the declaration was indicated earlier. Before the changes were made to the forms of documents for VAT, the number of the customs declaration (aka the declaration for goods or DT) was indicated:

• in the invoice in column 11;
• in the purchase book and an additional sheet to it - in column 13.

From 10/01/2017, these columns are called "Customs declaration registration number", and before the amendments they were called "Customs declaration number".

Invoices are documents that are generated for the purpose of calculating VAT and receiving deductions on it.

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Since most often such operations proceed in line with the movement of goods across the border of the state, then in these payment papers issued by sellers to their buyers, the number of the GTD (customs declaration) is prescribed.

In 2019, general changes in tax and customs legislation did not bypass this issue.

General information

The cargo customs declaration or CCD is a paper that is mandatory for registration if there is a movement of goods across the border, regardless of whether we are talking about imports or exports.

The main information that is written in the GTD is ():

• information about the transported goods and their price;
• data of the vehicle involved in the carriage of goods;
• information about the sender and recipient of the goods.

The role and importance of the CCD when moving products across the border is reduced to the following functions:

What you need to know

As mentioned earlier, the customs declaration is a document that allows you to declare the movement of any goods across the border and Vehicle which act as objects of foreign trade transactions of entrepreneurs and organizations.

You will need to make a customs declaration in the following cases:

If in the above cases the declaration is not drawn up and executed properly, then the movement of goods across the border is regarded as an illegal event.

Information from the customs declaration is subsequently transferred to the one issued by the seller (including the type of goods, their total cost). Based on them, the tax rate, its amount and the corresponding deductions are determined.

The customs declaration also specifies the number of goods in the lot, their cost, as well as a list of additional papers attached to the declaration (, certificate of quality, etc.).

Declaration specifics

The customs declaration consists of standard 4 sheets, among which TD1 is the main one, and TD2 is additional.

The procedure for filling them out is as follows (Order of the Federal Customs Service No. 1057):

If one product is moved across the border, from one consignor, in a single batch, at one time, then only the main sheet of the customs declaration is filled out for it.

If we are talking about the transportation of several consignments of goods, from different ones, at different times, then for each separate species filled out one sheet at a time.

GTD is usually presented not only in paper, but also in in electronic format. At the same time, the document should not contain blots and errors.

Together with the declaration, the following accompanying papers are submitted to the customs department:

• a document confirming the powers of the declarant;
• papers establishing the customs value of the goods and certifying the vehicle;
• certificates confirming the payment of customs duties.

It should be noted that in electronic form, the customs declaration is provided on a disk along with a common package of papers.

After the CCD is issued, it is registered in a special journal, which becomes the last basis for the legal crossing of the border by cargo. The actual number of the declaration must match its number in the registration book.

Normative base

The basis for the use of customs declarations as a document for verification and statistical accounting of the movement of goods across the border is the Customs Code of the Russian Federation.

In particular, special attention should be paid to such articles as:

Instructions for compiling the GTD were approved. It describes all the subtleties of compiling this important document.

As for the procedure for indicating the number of the customs declaration in the invoice, this issue is reflected in detail in such normative documents, How:

1. Decree of the Government of the Russian Federation No. 1137.

Features of filling SF with GTE

According to the rules prescribed in Russian legislation, if the goods are not produced on the territory of the Russian Federation, then the customs declaration number () must be written on the invoice issued by the seller.

In 2019, this attribute was included in the mandatory (dangerous) fields of the Federation Council. There is a procedure for specifying the GTD number in the invoice in 2019.

It consists of three numeric values ​​separated by a fraction sign (which is why they are often referred to as the first, second, and third fractions). They reflect:

• FCS unit number;
• date of issue of the document;
• directly its serial number according to the registration book.

Basics of formation

It was already mentioned earlier that the GTD number is a mandatory requisite of the invoice.

It is written next to the country of origin of the goods and is relevant for products manufactured outside customs territory Russia ().

IN general view this process can be represented as follows:

The numbers in the customs declaration and in the invoice must match exactly. Otherwise, the tax authorities will refuse the buyer in accordance with the new rules of 2019 (the customs declaration number was included in the list of 10 new dangerous details of the SF).

Previously, such an oversight was not considered an error, since the Federal Tax Service could also identify the payer by other document parameters.

However, in the conditions of active interagency cooperation, this field has become one of the key details of the Federation Council.

Number of the customs declaration in the invoice

The specifics of presenting the GTE number and its subsequent transfer to the invoice were determined by a joint decision of the Federal Customs Service, the Federal Tax Service and the Ministry of Finance of Russia.

These three departments are closely connected with the issue of controlling the movement of goods to the Russian Federation from abroad and the collection of VAT from participants in such transactions.

Now we can talk about such rules for issuing a customs declaration number in an invoice, such as:

If we touch on the issue of the formation of the GTE number, then, as mentioned earlier, it should include three numerical values ​​​​separated by a fractional bar, namely:

The GTD number is affixed to all pages of this document, filled in according to certain categories goods.

Sample filling (example)

Crossing the border of the Russian Federation by goods within the framework of foreign trade transactions is traditionally documented by a customs declaration. This is a document of a strictly defined form, which has a number of characteristics and contains specific details. One of these mandatory details is the registration number of the customs declaration. In 2017, the rules for reflecting this number in invoices, purchase books and sales books will undergo some changes. We will talk about them.

Registration number of the customs declaration in the invoice and other documents

Effective October 1, 2017 new edition Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, which approved the forms of various documents related to the calculation of value added tax: invoices, books of purchases and sales, additional sheets to them. I must say that the changes still do not look significant, they are rather external. However, they still need to be taken into account.

So, if earlier column 11 in the approved invoice form was called “customs declaration number”, then from October this column will indicate “customs declaration registration number”. In the book of purchases and in the additional sheet to it in column 13, the former “customs declaration number” will also be replaced by a “registration number” - by analogy with how this will happen in invoices. Another document that indicates the registration number of the customs declaration is the sales book. The registration number of the customs declaration in the sales book will need to be indicated in the new column 3a that did not previously exist. This requisite means a customs document issued upon the release of goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Where can I get the registration number of the customs declaration

The registration number of the cargo customs declaration indicated in the value added tax documents is entered in column A of the form approved by the Decision of the Customs Union Commission dated May 20, 2010 No. 257 (as amended on July 18, 2017). Unlike the previous number of the customs declaration, its registration number, in accordance with paragraph 43 of the same, current version, of the Decision, has a strictly defined digital format: XXXXXXXX/XXXXXX/XXXXXXX.

The first part of the code corresponds to the customs authority of the state - a member of the Customs Union that registered the declaration. The second block is the date of registration of the customs declaration - day, month and year. And the last digits are the serial number of the declaration, assigned according to the customs registration log. The customs authority annually updates such numbering, starting to assign numbers again in January from the value "1".

Thus, an example of the registration number of the customs declaration issued by the Moscow customs in August 2017 may look like this: 10129000/220817/0211234.

What does the registration number of the customs declaration of other countries look like?

If the coding of the Russian customs authority in the first part of the registration number of the declaration has an eight-digit value, then for other states the registration number of the customs declaration will be somewhat different. Thus, the declaration of goods in the Republic of Armenia involves a two-digit code, the customs authorities of Belarus, Kazakhstan and Kyrgyzstan have a five-digit code.

Assignment of the registration number of the customs declaration

This requisite of the customs document is assigned directly by the customs officer through which the goods being cleared pass. Moreover, the assigned number is certified by the signature and personal numbered seal of a particular official. Therefore, the possibility that the registration number of the customs declaration has an incorrect value tends to zero. Another issue is that when transferring data on the registration number to accounting documents, errors associated with the human factor are possible. However, in any case, such probabilities can be controlled when interacting with counterparties.

Due to changes in legislation, the registration number of the customs declaration began to play an important role. We tell you where to get this prop, where it is located, why it is indicated in the invoice and other documents, and we also give a sample of its writing.

Example

The current form of the customs declaration for goods is approved by Annex No. 2 of the decision of the Commission of the Customs Union of May 20, 2010 No. 257:

We must say right away that under the registration number of the cargo customs declaration it is necessary to understand the number of the declaration indicated above. After all, as such, gas turbine engines no longer operate in connection with the development of the legislation of the EAEU.

According to paragraph 43 of the rules for filling out this document, the registration number of the customs declaration in 2018 and in the future is put on it exclusively by the official of the relevant customs office.

The same paragraph says what the registration number of the customs declaration looks like and its decoding is given.

Here is a typical example of a customs declaration registration number. For each country - a member of the Customs Union and each declaration, it has its own, although the format is the same:

Please note that each sample customs declaration registration number has the following format:

XXXXXXXXX/XXXXXX/XXXXXXX

• the left part is the code of the customs office that registered the declaration in accordance with its classification;
• the middle part is the day the declaration was registered (DDMMYY);
• the right part is the serial number of the declaration, which is given to it according to the customs log on the registration of declarations (starts from one from each calendar year).

As you can see, the number in question is always indicated through a slash "/". And there should be no spaces between elements.

Thus, the organization (individual entrepreneur, individual) should not have the question of how to fill in the registration number of the customs declaration. This is done exclusively by the customs officer. It is only important to know where the registration number of the customs declaration is indicated in order to quickly find it.

Where to get

About where to get the registration number of the customs declaration, it is said in the same paragraph 43 of the rules for filling out the declaration for goods.

No need to look for a long time where the registration number of the customs declaration is located. It is located immediately in the first line of column "A" of the first and each additional sheet of the declaration.

To clearly understand where to look for the registration number of the customs declaration, refer to the figure above and below. Column "A" we highlighted in red.

That's not all. Another source where the registration number of the customs declaration is indicated is top corner each instance of the add-on, if one is used.

Incorrect value

Sometimes the accounting program may display a message that the registration number of the customs declaration has an incorrect value. At the same time, it is important that the customs officer through whom the declaration passed is initially responsible for putting down the proper number. After all, he certifies the assigned number with his signature and personal numbered seal.

It also happens that when following the chain of counterparties, the registration number of the customs declaration lost its correctness when transferred from one document to another. So, you need to clarify it with business partners.

Difference from declaration number

As it was said, the main difference between the registration number of the customs declaration and other details of this document is its writing format.

Read also The Federal Tax Service explained when not to wait for a revised tax requirement, but immediately pay taxes

In addition, Decree of the Government of the Russian Federation of August 19, 2017 No. 981 actually abolished the term "customs declaration number" from the main VAT documents. On this basis, we can say that the difference between the customs declaration number and the registration number of this declaration is no longer relevant. Take at least line 150 of the VAT declaration, now called "Customs declaration registration number":

On the invoice

It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. Since October 01, 2017, it has received the same name as this requisite:

Column 11 is filled in for goods that:

• do not come from Russia;
• released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

See also "New invoice form from 10/01/2017: form and sample filling".