A certificate of supporting documents (SPD) can be called a tool with which the state takes into account foreign exchange transactions, which are subject to foreign exchange control. This certificate must confirm the validity of the payment in foreign currency made by the resident of the Russian Federation.
A bank that is an agent of foreign exchange control must monitor transactions carried out by clients, promptly identify transactions in which violations of the law were committed, and submit this information to higher supervisory authorities.
What is this document?
A document confirming that the contract (loan agreement) has been performed or terminated, or a document stating that the obligations under the contract have undergone changes is considered to be confirming.
The certificate should include the following information:
- the name of the bank that requested this document;
- the name of the legal entity that completed the filling;
- number of the passport of the transaction under the agreement of the corresponding format;
- a table that includes: date, type of document (code), customs declaration (number), amount in accordance with the unit of currency for the supporting document.
The certificate must be certified by an authorized person of the organization. The deadline for its submission is within 15 days from the moment the customs authority allowed the export of the goods, or from the date the declaration for the imported goods was filed, or until the 15th day of the month following the delivery, if the goods do not require customs declaration.
Failure to provide SPD provides for administrative liability in accordance with applicable law.
In what cases it is not provided, and in what cases it is mandatory
A resident should not provide an SPD if:
- the contract describes a fixed amount as payment (rent or lease payment);
- there was a liquidation of the passport transaction due to the fact that the debt passed to a third party (assignment);
- the bank itself is engaged in the formation of a certificate in accordance with the documents provided by the resident.
A financial institution may undertake the obligation to generate a certificate, the presence of which is required in accordance with financial control, at the time of signing an agreement for the provision of cash and settlement services or later by submitting an appropriate application.
SPD must be provided by residents of the Russian Federation:
- legal entities carrying out import and export operations;
- legal entities and individual entrepreneurs engaged in the provision of services and performance of work abroad;
- non-profit organizations that settle accounts with foreign partners.
Term of provision and storage
SPD is provided to the bank if the foreign exchange operation is performed in accordance with the transaction passport. The formation of this certificate is carried out for a document confirming the fact that the work was completed or that the goods were delivered in the required quantity.
The bank must be provided at the same time with the SPD and supporting documents.
The notion of the deadline for submitting an SPD is very tricky - within 15 working days from the moment the month in which the supporting documents were signed ended.
Important: the date of the confirming document itself is the last number indicated in it - the moment when it was drawn up, signed or certified by a copy. All this is a great opportunity to get away from the fine, which is provided in case of late submission of documents. This is very important in case of poorly organized document flow, when the return of the signed act can occur within 1-1.5 months. The solution is extremely simple: the required date next to the director's signature and a scan are all that is needed in order to avoid claims from currency control.
If the non-resident refused to sign an act stating that the work has been completed, then the invoice becomes the confirming document... True, this condition must be spelled out in the passport of the transaction during registration. The date on the invoice must also be monitored in order to meet the deadline for submitting the SPD.
Filling procedure
You need to specify the following information in the certificate:
- full name of your own organization;
- transaction passport number;
- the number of the document that confirms the actions (act, customs declaration, invoice, etc.);
- the date of this document (the last one indicated on it);
- document type code;
- currency code;
- the amount minus the value of VAT, if the partner is not registered in Kazakhstan, since then the total amount is indicated;
- code and amount in accordance with the currency unit of the contract.
You can watch the creation of such a document in a specialized program in the video:
What fines or sanctions can be threatened?
If a resident violates the procedure for filing a reporting form for conducted transactions of a currency nature, does not timely or incorrectly submit a report on the flow of funds in foreign accounts, incorrectly provides supporting documents or information about a particular currency transaction, violates the established rules for issuing a transaction passport or violates the deadline, during which accounting and reporting documents must be kept, then he is threatened an administrative fine in the amount of 4-5 thousand rubles. imposed on an official, or 40-50 thousand rubles... - to a legal entity.
If an accounting or reporting form, confirming a document or information on a foreign exchange transaction is provided in violation of the deadline, but not more than 10 days, then the penalty will accordingly be either from 500 to 1000 rubles, or from 5000 to 15000 rubles.
The same violation, but for a longer time (up to 30 days) entails a fine of 2-3 thousand rubles. or 20-30 thousand, respectively.
If an official or a legal entity has violated the term for 30 or more days, then the fines will already be 4-5 thousand rubles. for the first and 40-50 thousand rubles. for the second.
When a resident conducts foreign exchange transactions, one of the forms of accounting for them is a certificate of supporting documents (clause 1.5 of the Central Bank's Instruction No. 138-I dated 04.06.2012). We will tell you about the procedure for filling out this certificate in our material.
Form certificate of supporting documents
You can download the help form in Word format at the link below:
How to fill out the certificate
Let's clarify some issues of filling out certain fields of the certificate of supporting documents:
- in the field "Name of the PS bank" the full or abbreviated corporate name of the bank to which the resident submits the certificate is given;
- in the field "Resident's name" the full or abbreviated company name of the person who submitted the certificate is indicated;
- in the field "According to the passport of the transaction N" the number of the passport of the transaction is given, according to which the supporting documents specified in the certificate are submitted;
- in column 4 "Code of the type of supporting document" one of the codes of the types of supporting documents specified in clause 5 of the Procedure (Appendix 5 to the Instruction of the Central Bank dated 04.06.2012 No. 138-I) and considered by us in;
- column 9 "Delivery sign" is filled in only if column 4 contains codes of types of supporting documents 01_3, 01_4, 02_3, 02_4, 03_3, 03_4, 04_3, 04_4, 15_3 or 15_4.
The code in column 9 can take one of the following values:
a) 1 - fulfillment by the resident of the obligations under the contract against the previously received advance from the non-resident;
b) 2 - provision by a resident of a commercial loan to a non-resident in the form of a deferred payment;
c) 3 - performance by a non-resident of obligations under the contract against a previously received advance from a resident;
d) 4 - granting by a non-resident of a commercial loan to a resident in the form of a deferred payment.
The procedure for filling in the remaining indicators of the certificate of supporting documents can be found in Appendix 5 to the Instruction of the Bank of Russia dated 04.06.2012 No. 138-I.
The agreement between the organization and the bank may provide that the bank itself fills out a certificate of supporting documents on the basis of documents submitted by the organization (
Topical issues on the fulfillment of the requirements of the Bank of Russia Instruction No. 181-I dated August 16, 2017 "On the procedure for submitting by residents and non-residents to authorized banks of supporting documents and information when carrying out foreign exchange transactions, on unified forms of accounting and reporting on foreign exchange transactions, the procedure and timing of their submission" (hereinafter - Instruction No. 181-I):
In accordance with the requirements of Instruction No. 181-I, when performing an operation (in the currency of the Russian Federation or in foreign currency) under a contract, the amount of which is equivalent to more than 200 thousand rubles, but less than the "threshold" amount for registering the contract, the resident must provide to an authorized bank documents related to the operation being carried out. At the same time, for making a payment in the currency of the Russian Federation, a settlement document for the operation is provided, completed in accordance with clause 2.13 of Instruction No. 181-I and containing information on the code of the type of operation in accordance with Appendix 1 to the Instruction. To conduct a transaction in foreign currency, we also recommend that you additionally provide a completed form "Information on foreign exchange transactions". This form is posted on the Bank's website and in remote service systems.
Residents are not required to take any action under contracts for which the PS was previously issued. All such contracts / loan agreements from 01.03.2018 are considered registered with an authorized bank. The PS number becomes a unique contract / loan agreement (ULC) number.
Instruction No. 181-I does not provide for the submission of documents by residents to the Bank on crediting the RF currency under contracts that do not require their registration. Exception: if the resident disagrees with the transaction type code specified in the payment document, or if there is no code in the payment document, the resident has the right to submit to the Bank information on the corresponding transaction type code with documents attached to justify it.
According to clause 2) of part 1.1 of Article 19 Federal law 173-FZ, when carrying out foreign trade activities, residents are required to submit to an authorized bank information not only on the timing of the return of the advance in accordance with the terms of the contract in case of default, but also on the timing of the fulfillment of the main obligations of the non-resident under the contract against the previously paid advance. In Clause 1.1. Appendix 3 to Instruction No. 181-I indicates the procedure for determining (calculating) each of these terms.
According to clause 8.7 of Instruction 181-I, when changing the information contained in the certificate of supporting documents (SPD) accepted by the bank of the Criminal Code, incl. information about the expected date, the resident, no later than 15 working days after the date of registration of documents confirming such changes, must submit to the MC bank a new SPD containing the corrected information, with the attachment of documents confirming such changes.
To transfer to the Bank for servicing a contract (loan agreement) previously registered with another authorized bank, the resident must provide information about the unique number of the contract / loan agreement (UNC), as well as the contract (loan agreement) or an extract from such a contract (loan of the agreement), containing the information necessary to fill out Section I of the Bank Control Sheets under the contract / loan agreement.
For the "new" bank to send a request to the Bank of Russia, information on the date and basis for deregistration of the contract / loan agreement in the "old" bank is required.
In the event of a change in the information about the resident who has registered the contract (loan agreement), the resident must submit to the Bank an application for amending section I of the bank control sheet, drawn up in accordance with the requirements of clause 7.2 of Instruction No. 181-I, indicating those details that require changes to the bank control statement.
The application form recommended by the Bank is posted on the Bank's website and implemented in remote service systems.
The application is submitted by a resident no later than thirty working days after the date of making the appropriate changes to the unified state register of legal entities, or to the unified state register of individual entrepreneurs, or to the register of notaries and persons who passed the qualification exam, or to the register of lawyers of the subject Russian Federation.
The Bank has developed and offers for use the following documents for the purposes of currency control, as part of the fulfillment of the requirements of Instruction No. 181-I: - Application for registration of the contract; - Application for registration of the loan agreement; - Application for amendments to Section I of the Banking Control Sheets; - Application for the removal of the contract (loan agreement) from the register; - Information about the currency operation. Forms of documents, as well as the procedure for filling them out, are posted on the website www .. In the sections "Small business" and "Large business" this information is also present.
For ex-VTB24 clients - on the website www.vtb24.ru -> Business -> Settlement services -> Foreign economic activity and currency control -> Currency control.
The same resources contain a form of a certificate of supporting documents (established by Appendix 6 to Instruction No. 181-I) and the procedure for filling it out.
Also, updated document forms for currency control purposes are implemented in remote service systems (they may differ from the forms posted on the website).
According to chapter 4 of Instruction No. 181-I, a contract (loan agreement) concluded between a resident and a non-resident is registered in the following cases: An export (import) contract providing for the export (import) of goods from the Russian Federation (to the Russian Federation), performed by a resident (non-resident) ) works, provision of services by a resident (non-resident), transfer by a resident (non-resident) of information and results of intellectual activity, provision by a resident (non-resident) of services related to the sale of fuel and lubricants and inventories to ensure operation Vehicle, transfer by a resident (non-resident) of movable or immovable property for lease, financial lease - if the amount of obligations is equal to or exceeds the equivalent at the exchange rate of the Bank of Russia on the date of the contract, or on the date of the last amendments (additions) to change the amount of the contract, according to the Export contract - 6 million Russian rubles or under the Import contract - 3 million Russian rubles.
Credit agreement (loan agreement) - if the amount of borrowed funds provided (received) by a resident is equal to or exceeds the equivalent of 3 million Russian rubles at the exchange rate of the Bank of Russia as of the date of the loan agreement, or as of the date of the latest amendments (additions) to the amount of the loan contract.
A resident who is a party to a contract (loan agreement) must register it within the following terms (clause 5.7 of Instruction No. 181-I):
1) When debiting funds (hereinafter referred to as DS) in favor of a non-resident - no later than the date of submission of the order for debiting funds.
2) When crediting a DS from a non-resident - no later than 15 working days after the date the funds were credited to the resident's account.
3) When making settlements with a non-resident through a resident's account opened with a non-resident bank - no later than 30 working days after the end of the month in which the specified operation was performed.
4) When fulfilling obligations under the contract by importing goods into the Russian Federation (exporting from the Russian Federation) of goods and if there is a requirement for customs declaration of goods - no later than the date of submission of the DT, the document used as DT, the application for conditional release (application for the release of a component of the exported goods ).
5) When fulfilling obligations under the contract by importing goods into the Russian Federation (exporting from the Russian Federation) and in the absence of a requirement for customs declaration - no later than 15 working days after the end of the month in which supporting documents were issued (hereinafter referred to as PD).
6) When fulfilling obligations under the contract through the performance of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them, - no later than 15 working days after the end of the month in which the PD was issued.
7) When fulfilling obligations under a contract (loan agreement) in a manner other than those specified in clauses 1 - 6 - no later than 15 working days after the end of the month in which the PD was issued. 8) If the contract (loan agreement) does not determine the amount of obligations:
not later for submission by a resident of documents related to the conduct of transactions, no later than the date of submission of documents for customs clearance of goods or the deadline for submission of a certificate of PD in case of another fulfillment of obligations under the contract (loan agreement) during the operation, customs clearance of that consignment of goods, other performance obligations, as a result of which the amount of settlements under the contract (loan agreement), the value of the goods under the contract, the amount of obligations under the contract (loan agreement) will be equal to or exceed the threshold value for registering the contract (loan agreement).
From 01.03.2018, the number of the transaction passport (PS) previously issued under the contract (loan agreement) becomes the unique number of the contract / loan agreement (UNK).
The certificate of supporting documents (hereinafter referred to as SPD) continues to be used under the conditions of Instruction No. 181-I and is a unified form of accounting and reporting on foreign exchange transactions of residents (clause 1.3, Chapter 1). The cases, procedure and terms for the provision of SPD are regulated by Ch. 8 Instructions No. 181-I. The form and procedure for filling out the SPD are established by Appendix 6 to Instruction No. 181-I.
Please note that Article 15.25 of the Code of Administrative Offenses establishes liability for violation of the deadlines for the provision of SPD.
From 01.03.2018, the requirement for residents to submit a certificate of currency transactions to an authorized bank has been canceled.
In accordance with Instruction No. 181-I, a resident is obliged or entitled to provide documents related to the operation being carried out.
If there is a requirement to provide information about a transaction (UNK, transaction type code, expected term), this information can be provided both in an arbitrary format and in the "Information on foreign exchange transaction" form recommended by the Bank (for efficient control on the Bank's side).
No. 14 Is it enough to send to the Bank only an application for a transfer with an indication of the reason for payment and the details of the agreement with a non-resident, the amount of which is less than or equal to the equivalent of 200,000 rubles, to make a payment in foreign currency?No, such an application for translation is not enough.
According to clause 2.7 of Instruction No. 181-I, when debiting foreign currency from a current account in foreign currency, the resident in the situation under consideration must provide the authorized bank with information on the code of the type of operation corresponding to the name of the operation from Appendix 1 to Instruction No. 181-I.
A resident can use the "Information on currency transaction" form to submit to VTB Bank (PJSC) or provide information in any form on paper or through the RB system. In any case, information about a currency transaction or another message from the client must contain an indication that the amount of the contract with a non-resident does not exceed the equivalent of 200,000 rubles, and therefore the documents related to the transaction are not provided.
No. 15 Is it possible to consider that a foreign trade agreement has a validity period sufficient to meet the requirements of Federal Law No. 173-FZ on the inclusion in the agreement of information on the timing of the fulfillment of obligations by the parties (effective from 05/14/2018), or should the deadlines be set separately?In our opinion, it is not enough to have a validity period.
In accordance with part 1.1 of article 19 of Federal Law No. 173-FZ, in order to fulfill the requirement for repatriation of foreign currency and the currency of the Russian Federation, contracts concluded between residents and non-residents for the purpose of carrying out foreign trade activities must specify the deadlines for the parties to fulfill their obligations under the contracts. The term of the agreement may also include, for example, the warranty period, the period for presenting possible claims after the fulfillment of obligations, or other additional periods not related to the control over the period of repatriation of funds under foreign trade contracts.
Dear Clients,
On the official site Of the Central Bank Of the Russian Federation on September 20, 2018, the Bank of Russia Ordinance No. 4855-U dated July 5, 2018 was published On Amending the Bank of Russia Instruction No. 181-I, dated August 16, 2017, “On the Procedure for Submitting Supporting Documents and Information to Authorized Banks by Residents and Non-Residents in Conducting Currency Transactions, on unified forms of accounting and reporting on foreign exchange transactions, the procedure and timing of their submission ”.
In accordance with clause 2 of the Directive, it comes into force 60 days after the day of its official publication, that is, from 20.11.2018.
The full text of the Directive can be found on the official website of the Bank of Russia on the Internet (www.cbr.ru) and in the Consultant information and legal system.
The article described the new currency control rules in 2020. This is very important for firms that import or export products.
What's new in currency control in 2020
In 2019, two laws were signed, amending the existing regulation in terms of currency control:
- Federal Law No. 265-FZ dated 02.08.2019 "On Amendments to the Federal Law" On Foreign Exchange Regulation and Foreign Exchange Control "in terms of liberalizing restrictions on foreign exchange transactions by residents using accounts (deposits) opened in banks located outside the territory of the Russian Federation Federation, and repatriation of funds "
- Federal Law No. 341-FZ of October 16, 2019 "On Amendments to Articles 19 and 23 of the Federal Law" On Currency Regulation and Currency Control "regarding the implementation of currency transactions between residents and non-residents using transferable (transferable) letters of credit."
|
Object of change |
What came before |
How did it become |
|---|---|---|
|
Repatriation of foreign exchange funds to the account of the exporter in a domestic bank |
I had to return all funds to the account of the seller, resident of the Russian Federation, to the bank of the country |
Cancellation of control over repatriation, provided that the export of goods was carried out in Russian rubles. But there are the following exceptions:
|
| Strengthening the emphasis towards ruble settlements when exporting goods | It was forbidden to send money in export trade to foreign banks. For settlements, foreign accounts of residents of the Russian Federation were used. At the same time, an account with a resident had to be opened in a representative office of a domestic bank abroad. | It is allowed to enroll cash(proceeds from trade) on a bank account in a foreign bank for up to 30 calendar days. During this time, you need to manage to transfer funds to a Russian bank or its branch abroad. |
| Reduction of fines or other penalties if the export operation took place with a minor violation of currency control. |
|
|
| Return to Russia of proceeds from the sale of goods to a foreign buyer | The commission bank also had to repatriate the commission. | The refund will be considered complete if the entire amount has been received by the Russian bank, minus the commission paid for the transfer of proceeds to the Russian Federation to the commission bank. |
| Supplement regarding the recognition of the repatriation of currency or rubles performed | Repatriation was considered complete when money was credited to an account with the Russian Bank |
The resident, the recipient of the proceeds, provided, within the time specified in the trade agreement, the receipt of currency or rubles from a foreign bank to his accounts of an authorized bank or to the account of another recipient who is a resident of the Russian Federation. At the same time, the latter is the person who is to carry out the execution of the transferable letter of credit in accordance with the export contract. |
|
Reasons why the bank has the right not to conduct a foreign exchange operation |
|
|
What the above changes give:
- Open ruble accounts abroad, if the legislation of the country where the goods are sold allows it. And make settlements with a foreign partner in Russian currency;
- Feel more free in export transactions, as currency controls have significantly weakened fines.
Certificate of supporting documents – This is a type of unified form of accounting and reporting of foreign exchange settlements, which is made by a resident of the Russian Federation. Its form is OKUD 0406010. It is approved by Appendix 6 to the Instruction of the Bank of Russia No. 181-I dated 16.08.2017.
The certificate is filled in by analogy with previous years, but not without peculiarities. The order is spelled out in the indicated position.
A unique number is assigned by your bank when registering a foreign exchange transaction. A sample of filling out the SPD in 2020, see below.
The certificate is not issued by residents who have completed a transaction in the amount of RUB 200,000 or less. The term for providing the certificate is 15 days from the moment the currency is credited
Registration of a transaction passport during currency control
In 2020, according to the new rules of foreign exchange control, the transaction passport is not issued. Now banks will register contracts with foreign firms and their representatives. What to do if the transaction passport has already been issued.
Now the bailiffs also started to fine accountants - read more in the article "Russian Tax Courier"How is currency control going now?
Consider a step-by-step process for overcoming foreign exchange regulation with all the changes in 2020.
- To register a foreign exchange contract, transfer to a financial institution general information about your contract. Include there data on the type of currency and amount, be sure to start and execute the contract, its type, details of the foreign counterparty;
- After receiving the data, the bank employee will register your contract within 1 business day, assigning it a unique number and opening a currency control sheet for it;
- After scrolling through the transaction, you must report on it by sending supporting documents and a certificate of supporting documents. Notify the bank of all changes to the contract by sending the relevant documentation. If the counterparty has changed the details, a simple statement is enough.
- If you want to remove your contract from the register, write a statement, accompanying it with documents explaining this step;
- If you wish, you can change the financial institution serving you by transferring the contract and its unique number to the new bank.
Currency control: changes in 2020 for individuals
5. Individuals (residents of the Russian Federation) who have come under sanctions may not provide the FTS with data on their foreign deposits. But this works if the conditions are met: The amount of the deposit for the year is not more than 600,000 rubles; The bank where the account is opened exchanges information with the departments of the Russian Federation and is ready to submit information to the Federal Tax Service of Russia; The depositor's bank is located on the territory of the OECD or the FATF. |
Review of the latest changes in taxes, contributions and salaries
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
