The importing organization has a somewhat atypical situation for its normal activities, which does not fit into the usual "import purchase". An individual, an employee of the company, brought a unit of goods from a business trip from abroad from a supplier with whom the organization has a supply agreement. Since the goods are small, he brought them in his luggage. The contract, by the way, has nothing to do with this product. Of course, the product does not pose any danger to others, it is one of the spare parts for the equipment produced by the organization.
The organization is engaged in the production of equipment, and also occasionally sells imported spare Germany WhatsApp Number List parts at retail. At the same time, the employee provided only an invoice in a foreign language from the documents.
The organization faced a number of questions: what to do with the costs of purchasing this spare part? How should the acquisition be accounted for? Are there any risks from the inspection authorities due to this kind of acquisition?
Product for personal use or not?
Without paying customs duties, goods for personal use can be imported into the territory of the Eurasian Economic Union, subject to the restrictions established by the Customs Code of the Eurasian Economic Union (EC EAEU).
At the same time, the features of the movement of such goods across the border are established by the customs legislation.
What about goods for personal use? The definition is given by the Customs Code of the EAEU: these are goods intended for personal, family, household and other needs of individuals not related to the implementation of entrepreneurial activities, transported across the customs border of the Union in accompanied or unaccompanied baggage by forwarding in international postal items or otherwise.
At the same time, the assignment of goods transported by individuals for personal use is carried out by the customs authority, based on:
statements of an individual about the goods being transported orally (green channel) or in writing using a passenger customs declaration (red channel);
nature and quantity of goods;
the frequency of crossing by an individual of the customs border of the Union and (or) the movement of goods across the customs border of the Union by this individual or to his address.
If a commercial consignment of goods is imported under the guise of goods for personal use, then such goods are considered illegally moved across the customs border and the norms of customs legislation on the import and declaration of goods for personal use are not applied to them.
Based on the conditions of the issue under consideration, a unit of goods was brought by a seconded employee from abroad; in the future, resale of this product is expected, i.e. the product does not belong to the category of goods for personal use. This type of goods was subject to declaration at customs, which was not done by an employee of the organization.
Will we be able to take into account the goods and how?
Based on the conditions under consideration, the organization has only an invoice from the documents confirming its purchase.
Since VAT was not paid at customs upon importation, the fact of applying VAT deductions for this product is not considered due to non-compliance with the necessary conditions for this.
As for income tax expenses, the expenses for the acquisition of a unit of goods can be attributed to the material expenses of the organization of the Tax Code of the Russian Federation, provided that they are justified and documented (clause 1, article 252 of the Tax Code of the Russian Federation).
At the same time, primary documents (invoices) drawn up in a foreign language must have a line-by-line translation into Russian (Article 68 of the Constitution of the Russian Federation, clause 1 of Article 16 of the Law of the Russian Federation of October 25, 1991 No. 1807-1 "On the Languages of the Peoples of the Russian Federation" ).
In addition, since the unit of goods in question was purchased by a seconded employee, we believe that for the legitimacy of accounting for profit tax purposes as part of the material costs of the costs of acquiring foreign goods, it is necessary to have an advance report with attached supporting documents translated into Russian (line by line).