The number of the customs declaration in how many digits. Customs declaration number: filling feature. Hammer and parts taxes and charges

That is, the declaration numbers do not consist of 21 digits, but of 22 digits. According to the judges, this argument of the inspection was made without taking into account the explanations given in paragraph 1 of the order of the State Customs Committee of Russia N 543, MNS of Russia N BG-3-11 / 240 dated 06/23/2000 "On the formation of the number of the cargo customs declaration after the release of goods" (letter from the Ministry of Finance Russia and the Federal Tax Service of Russia dated 30.08.2013 N AS-4-3 / 15798). This document indicates that after the goods are released by the customs authority of Russia, the number of the cargo customs declaration shall be considered the registration number of the cargo customs declaration assigned to official customs authority Russian Federation upon its acceptance (from column 7 of the customs declaration), indicating through the fraction sign "/" the serial number of the goods from column 32 of the main or supplementary sheet of the customs declaration, or from the list of goods, if the list of goods was used instead of additional sheets when declaring.

How and when to fill in the vehicle number on the invoice

Decision N 257). If in column 11 of the invoice russian supplierdrawn up when selling goods imported from the EAEU member states, the numbers of customs declarations issued in these states are given; the buyer does not need to indicate such numbers in lines 150 of section 8 of the declaration. When selling in Russia goods purchased from a supplier from the EAEU member states that were previously released for domestic consumption in the territory of these states, it is not required to fill in column 11 of the invoice at all (Letter of the Ministry of Finance of Russia dated 09.15.2016 N 03-07-13 / 1/53940).
However, some companies and entrepreneurs still filled in line 150 of section 8 of the VAT declaration, supplementing the number of the customs declaration issued in another EAEU member state to the required length. Someone added zeros at the beginning of the number.

Short number of the customs declaration in the invoice

Mercedes-Benz, 76751, Werth, Germany);

  • information about you as a recipient (LLC "Standard", 412741 Tula, Lenin st., 14, building 5);
  • if the goods are sent through an intermediary, then the data about it must also be reflected in the declaration;
  • detailed description of the product (type, name, model, serial number, manufacturer's data);
  • the cost of goods, the amount of customs payments;
  • settlement procedure (currency, information on payments, amounts of funds paid);
  • place of loading and delivery of goods (country, city, address);
  • a vehicle importing goods (brand, car model, license plates).

Data about the product, country of origin, country of origin and recipient should be reflected not only in text format, but also in the form of special codes.

Gtd (customs declaration) on invoice in 2018

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    • A cargo customs declaration (CCD) is a document that is mandatory for registration when importing (exporting) goods across the customs border of the Russian Federation. In the case when an invoice is issued for imported goods, the data on the customs declaration must be entered into this document.

    In our article, we will answer the main questions regarding the registration of a customs declaration and the entry of data on the declaration into the invoice. What is a CCD (ready-made customs declaration) If your organization is importing imported goods, or you, as an entrepreneur, sell products for export, then a CCD is one of the main documents that you will have to issue.

    The customs declaration confirms the legality of your cargo transportation. If you do not issue a CCD, the goods crossing the Russian border will be recognized as contraband.
    The document is drawn up in the prescribed form - on forms DT1n DT2n.

    GTD on invoice

    Attention

    But this is not only your problem - the supplier, after all, declaring a deduction on the invoice received by him, will also somehow have to solve the issue of filling in line 150 of section 8 of the VAT declaration. Therefore, you can probably agree that henceforth there will be no short numbers of customs declarations in invoices.

    Reference. The country of origin of goods is considered Belarus, Kazakhstan, Kyrgyzstan or Armenia, not only when the goods originate from one of these countries. The same status applies to goods that originate from third countries, but were released for free circulation on the territory of the EAEU member states (Clause 1 of the CCC Decision of 17.08.2010 N 335).

    If your supplier has corrected the invoices presented to you, then you also do not need to indicate in the outgoing invoices the country of origin of the goods in columns 10, 10a and the number of the customs declaration in column 11. Put dashes.

    GTD number in the invoice. how and when it is entered. answers on questions

    Tax Code of the Russian Federation). "L" clause 2 of the Rules in column 11 of the invoice shall indicate information about the registration number of the customs declaration * (1). This column is filled in in relation to goods, the country of origin of which is not the Russian Federation, or in relation to goods released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. the wording is valid as a result of changes introduced by the Resolution of the Government of the Russian Federation of August 19, 2017 N 981 (hereinafter referred to as Resolution N 981) to Resolution N 1137: subparagraph "l" of p.


    2 of the Rules from October 1, 2017 is set out in new edition (Clause 3 of Resolution N 981, Clause 2 of amendments). Prior to this date, this regulation indicated the “customs declaration number”. See also Question: An organization is importing a product.

    What is the number of GTD characters in s / f at the present time?

    In the sales book By virtue of the changes introduced by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981, from October 1, 2017, the registration number of the customs declaration in the sales book received its own separate column 3a: This column contains the registration number of the customs declaration, which is issued when goods are released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region. This indicator is filled in when selling goods for which the calculated VAT during customs declaration:

    • was not paid according to paragraph 1 sub.
      1.1 p. 1 of Art. 151 of the Tax Code of the Russian Federation;
    • paid in accordance with paragraph 3 sub. 1.1 p. 1 of Art. 151 of the Code.

    In the book of purchases From October 01, 2017 in the book of purchases, the registration number of the customs declaration received its eponymous column.

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    Info

    Someone - figures corresponding to the state of the customs post, for example 112 - for Belarus, 398 - for Kazakhstan, 417 - for Kyrgyzstan. As the specialist of the Federal Tax Service explained to us, such filling in the VAT declaration will also not entail any negative consequences.

  • Online magazine for an accountant
  • Registration number of the customs declaration from 01.10.2017 - where to get it?
  • How to enter information about the GTE on the invoice in 2017-2018?
  • Customs declaration sample filling 2018
  • Number of characters in the GTD in 1s 8.3

What should be the number of GTD characters in s / f at the present time? Attention Timeline is reset annually. Thus, the registration number of the customs declaration, the sample further, has a clearly structured scheme, it is written through the fractional sign "/" without spaces. To confirm the correctness of the information, the registration number must be certified by the seal and signature of the responsible person official customs.

What is the number of GTD characters in s / f at the present time?

Quote: 47.4. Column 3 along lines 010 - 220 reflects the data indicated, respectively, in columns 2 - 8, 10 - 19 of the sales book. The indicators for lines 010 - 220 are filled in in the manner similar to the procedure for filling in the indicators of columns 2 - 8, 10 - 19 of the sales book established by section II of the Rules for maintaining the sales book used in calculating value added tax, approved by the decree of the Government of the Russian Federation of December 26 2011 N 1137. 2. There are no CCD numbers in the mentioned section II of the Rules for maintaining the sales ledger.


And in the book of sales itself (Section I of Appendix 5) they are also absent. (Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (ed.

Number of characters in the GTD in 2018

Attention

To indicate information on the DT regnumber, a separate column 3a is assigned. This indicator is filled not by all enterprises / individual entrepreneurs, but by those that sell goods subject to the following conditions:

  1. If VAT was not paid during the declaration under par. 1 sub. 1.1 p. 1 art. 151 NK.
  2. If, when declaring, VAT was paid under par. 3 sub. 1.1 p. 1 art. 151 NK.

That is, fill in gr. Online magazine for an accountant Typical samples:

  • 10226010/110917/0003214 - for Russia.
  • 11/180817/0004781 - for Armenia.
  • 06532/210717/0002487 - for Belarus.
  • 50208/110417/0001245 - for the Republic of Kazakhstan.
  • 10302/220317/0000874 - for the Kyrgyz Republic.

Consequently, we figured out that legal entities and individuals, when importing and exporting cargo, do not need to worry about how the registration number is encoded, because this is the responsibility of government officials.

Registration number of the customs declaration

If, on the basis of accompanying documents, several items of goods are simultaneously imported, with the preparation of one invoice, the data is entered through the sign ";" - that is, separated by semicolons. It is not required to fill in the indicator gr. 13 when reflecting information on corrective invoices (corrected). The registers of sales and purchases ledgers are obligatory for compilation by all business entities paid on VAT transactions.
How to fill in the registration number of the customs declaration It is very easy to enter data on the registration number of the DT into invoices and books of purchase and sale. If a foreign product comes from a Russian supplier, it is enough to duplicate the data in the required columns / columns. If the purchase is carried out from a foreign partner, before the goods arrive at their intended destination, all mandatory customs procedures are carried out, a declaration is drawn up.

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Decision of the CU Commission dated 20.05.2010 No. 257): XXXXXXXX / XXXXXX / XXXXXXX Element 1 Element 2 Element 3 Element 1 - the code of the customs authority that registered the DT, in accordance with the classifiers of the customs authorities used in the CU member states. So, for example, the code of the Moscow customs is 10129000, and the Nakhodka customs is 10714000. Registration number of the customs declaration from 01.10.2017 - where to get it? Note! Many users are also often interested in the question: What is the registration number of the declaration of conformity customs union? And is this concept identical registration number ordinary customs declaration? We hasten to clarify, both terms are not equivalent.

The second designates the number of the declaration when exporting or importing products, and the first is designed to uniquely identify the declaration of conformity, which is what accredited certification bodies do.

FNS letter of GTD on supplier invoice 2018

Non-standard gTD numbers in nd according to vat Dismissal of the parent of a disabled child: there are peculiarities In the case when the organization plans to cut staff and, among others, an employee who is the parent of a disabled child falls under this reduction, the date of his dismissal may have to be postponed or kept for him altogether workplace. < … Что нужно сделать с 26 по 30 марта Бухгалтер – это стиль жизни.Даже календарь у бухгалтеров особый. Вехи бухгалтерского календаря – не столько числа месяца и дни недели, сколько даты представления отчетности и уплаты налогов. Наши еженедельные напоминания помогут вам не забыть ни об одной важной бухгалтерской дате.< < …Безопасная доля вычетов по НДС Высокая доля НДС-вычетов может привести к пристальному вниманию проверяющих.

What is the difference between the "registration number of the customs declaration" from the previous "number of the customs declaration"? And, accordingly, where can I get the registration number of the customs declaration? Registration number of the customs declaration: example In accordance with paragraph 43 of the Instruction approved by the Decision of the Customs Union Commission dated 20.05.2010 No. 257, the registration number of the customs declaration is located in the first line of column A of the main and additional sheets of the customs declaration and has the following format: AAAAAAAA / DDMMYY / NNNNNNN, where: AAAAAAAA is the code of the customs authority that registered the declaration. The code is set in accordance with the classifiers of the customs authorities used in the member states of the customs union.

Non-standard numbers of the State Customs Service in nd according to vat

And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from the group is transferred. "A" DT. If the registration number of the customs declaration has an incorrect value What to do if the entered number is filled in with errors or inaccuracies? VAT taxpayers are concerned about this issue, first of all, because of the legality of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the Federal Tax Service Inspectorate from identifying the counterparty cannot be a valid reason for refusing to file a tax deduction. VAT refund If, when uploading data, "swears" accounting software, first check if the data is filled in correctly. If correct, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the unworked procedure for filling out information according to the new rules.

Note! What is the difference between the registration number of the customs declaration and the TD number? Nothing, since the corresponding terms in column 11 of the invoice and page 150 of the VAT declaration have been replaced with “TD registration number”. Data should be indicated for gr. 11 invoices. The requirement applies to products not manufactured in the Russian Federation or manufactured exclusively for domestic consumption in the Kaliningrad region. after the completion of the free customs zone process. If the goods are of origin from the Russian Federation, according to gr. 11 is dash.

Registration number of the customs declaration in the sales book The registration number of the customs declaration upon export should be entered not only in the invoice, but in the sales book. To indicate information on the DT regnumber, a separate column 3a is assigned.

Important

And where can I find the registration number of the customs declaration for filling out invoices? For the answer, let us again turn to the norms of clause 43 of Decision No. 257. It is clearly indicated here that according to gr. And the registration number assigned to the declaration is indicated - both in the main sheet and in additional ones. If the product is resold, all data will already be indicated in the documents from the supplier.


Registration number of the customs declaration in the invoice Having found out where the registration number of the customs declaration is indicated, the accountant needs to correctly enter the data in the invoice and other documents. Let us remind you that the regulations for drawing up VAT-related documents (invoices, sales and purchase books) are established in Resolution No. 1137, which has undergone changes since 01.10.17. Since the previous term "TD number" has been abolished, we can say that there are no differences in the registration number and in the simple number is not left.

The buyer asks to fill in column 11 "Registration number of the customs declaration" in the invoice indicate the number of the declaration without slashes?

What information about imported goods needs to be indicated on the invoice. How to correctly fill in column 11 "Registration number of the customs declaration" - read in the article.

Question: Our buyer asks when we (organization, OSNO) fill in column 11 "Registration number of the customs declaration" in the invoice to indicate the declaration number without slashes (/), referring to the following wording: "gr 11 - registration number TD contains 21 digits / 23 characters ", i.e. slash (/) our counterparty considers as a sign. How to give a legally supported and reasoned answer to the buyer?

Answer: You are right that in column 11 of the invoice you indicate the registration number of the customs declaration, consisting of 23 characters, of which 21 are numbers, 2 is a slash.

p. 43 of the Instruction approved):

The registration number is taken from the first line of column A of the main and additional sheets of the customs declaration (letter of the Federal Tax Service of Russia dated 30.08.2013 No. AS-4-3 / 15798).

Justification

What information about imported goods need to be indicated on the invoice

Columns 10 and 10a "Country of origin of goods" and column 11 "Registration number of the customs declaration" only fill in for foreign goods. That is, for those that are produced abroad and delivered to Russia (clause 5 of article 169 of the Tax Code of the Russian Federation).

In columns 10 and 10a, indicate the country of origin of the goods. That is, write down the digital code and the corresponding short name according to All-Russian classifier countries of the world OK (MK (ISO 3166) 004-97) 025-2001. This procedure is provided for in subparagraph "k".

The name of the union of several states can also be specified as the country of origin. In this case, put a dash in column 10, and indicate the name of the union of countries in column 10a. For example, "EU" or "European Union". This is stated in paragraph 1 of the letter of the Ministry of Finance of Russia dated February 10, 2012 No. 03-07-09 / 06.

In column 11 of the invoice, indicate the registration number of the customs declaration. Take it from the first line of column A of the main and additional sheets of the customs declaration. * Fill in this column not only for foreign goods, but also for goods released for domestic consumption upon completion of the free customs zone procedure on the territory of the SEZ in the Kaliningrad region. This procedure follows from subparagraph "l" of paragraph 2 of Section II of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and paragraph 43 of the Instruction approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257. There are similar explanations in the letter of the Federal Tax Service of Russia dated August 30, 2013 No. AS-4-3 / 15798.

What to check on the invoice from the seller: for shipment and for advance payment

Situation: is it possible to deduct VAT on an invoice that contains an inaccurate registration number of the customs declaration (goods declaration)

The answer to this question depends on the nature of the distortions made in the registration number of the customs declaration.

The registration number of the customs declaration is a mandatory requisite of the invoice (subparagraph 13, clause 5, article 169 of the Tax Code of the Russian Federation).

The standard registration number of the goods declaration consists of 21 digits, divided by a slash into three elements (clause 43 of the Instruction approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257):

Eight digits of the first element designate the code of the customs authority (unit) that accepted the customs declaration;

Six digits of the second element fix the date of acceptance of the customs declaration (day, month, two last digits of the year);

The seven digits of the third element are the serial number of the customs declaration.

When filling out the invoice, the counterparty may not indicate all the information about the registration number of the customs declaration. However, if the mistake made makes it possible to unambiguously determine the seller, the buyer, the name of the goods, their cost, tax rate and tax amount, then an invoice with such an error does not prevent the receipt of a deduction (clause 2 of article 169 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated February 18, 2011 No. 03-07-09 / 06.

If an error in the registration number of the customs declaration gives rise to doubts about the reliability of the customs declaration itself, do not deduct the amount of VAT on such an invoice. For example, the registration number of the declaration 10110080/321512/0004389 is deliberately inaccurate, since the date 32.15.12 does not exist.

From the letter of the Federal Tax Service of Russia dated 30.08.2013 No. AS-4-3 / 15798

The Federal Tax Service, having considered the appeal on filling in column 11 of the invoice, reports the following.
According to clause 2 of Article 169 of the Tax Code of the Russian Federation (hereinafter - the Code), invoices are the basis for accepting the amounts of value added tax presented to the buyer by the seller for deduction when the requirements established by subparagraphs 5, 5.1 and 6 of this article are met.
On the basis of subparagraphs 13 and 14 of paragraph 5 of Article 169 of the Code, the mandatory details of the invoice are the country of origin of the goods and the number of the customs declaration. This information is indicated in relation to goods, the country of origin of which is not the Russian Federation.
The form of the invoice used in calculating value added tax and the rules for filling it out (hereinafter referred to as the Rules) were approved by the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining) documents used in calculating value added tax ".
The procedure for filling in the invoice indicators is provided for in section 2 of the Rules.
So, subparagraph "l" of paragraph 2 of the Rules established that column 11 of the invoice should indicate the number of the customs declaration. This column is filled in in relation to goods, the country of origin of which is not the Russian Federation.
Regarding the procedure for filling out the customs declaration number indicated in the invoice, it should be noted that in accordance with clause 1 of the Order of the State Customs Committee of Russia No. 543, the Ministry of Taxes and Duties of Russia No. BG-3-11 / 240 dated 23.06.2000 (registered by the Ministry of Justice of Russia on 14.07.2000 , reg. No. 2307) "On the formation of the number of the cargo customs declaration after the release of goods" after the release by the customs authority of the Russian Federation of a specific product, the number of the cargo customs declaration (CCD), in which information about this product is declared, should be considered 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 CCD), indicating through the fraction sign "/" the serial number of the 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.
As for column 7 of the customs declaration, it should be noted that according to subparagraph 1 of paragraph 43 "Instructions on the procedure for filling out the declaration for goods", approved by the Decision of the Customs Union Commission dated 20.05.2010 No. 257, from 01.01.2011 the number of the customs declaration is indicated not in column 7 CCD, and in the first line of columns "A" of the main and additional sheets.
Thus, when filling out the indicator of column 11 "Number of the customs declaration" of the invoice, one should be guided by the above procedure.
At the same time, in accordance with paragraph 2 of paragraph 2 of Article 169 of the Code, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer of goods (works, services, property rights), the name of goods (works, services, property rights) during a tax audit. rights), their value, as well as the tax rate and tax amount presented to the buyer, are not grounds for refusal to accept tax amounts for deduction.

New invoices - how to issue, register and store

Customs declaration.Box 11 is now titled “Customs Declaration Registration Number”. As before, fill in column 11 if the goods are imported. Copy the customs declaration number from the seller's invoice. If you are an importer, then indicate the number from column A of the declaration according to which the goods were imported (clause 43 of the Instructions approved by the decision of the Customs Union Commission dated May 20, 2010 No. 257). It consists of three parts - only 23 characters if you count the slash. It is possible to add the serial number of the goods from column 32 of the main or additional sheet of the declaration through a slash to the declaration number.

Vladislav Volkov answers,

deputy Head of Income Taxation Department individuals and administration of insurance premiums of the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated on insurance premiums. Inspectors will apply this control ratio from the reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling 6-NDFL for the first quarter, see the recommendation. "

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From October 1, 2017, amendments to the rules for maintaining documents used in VAT calculations, regulated by Resolution No. 1137 of December 26, 11, will come into force. Among other amendments, the most relevant interest for accountants is the registration number of the customs declaration - where to get it and how to fill it out ? We tell on specific exampleswhat this props looks like, what it means and why it must be indicated in the documents accompanying transactions with VAT. It is worth familiarizing yourself with the information in advance so that later there will be no problems with either suppliers or buyers.

The adjustment of the rules for drawing up invoices was approved at the legislative level in Decree No. 981 of 08/19/17. The main innovations are related to the filling in of separate lines and columns. In particular, the following has changed:

  • Added a new column 1a for primary (1b - for correction) invoices. Designates a product type code. To be completed only when goods are exported outside the Russian Federation to a state that is a member of the EAEU. Otherwise, a dash is inserted.
  • Corrected the procedure for entering address data on pages 2a, 6a - depending on who is submitting the document and to whom.
  • The name of column 11, where the registration number of the customs declaration is located, has been changed - this indicator is filled in only in relation to those goods that are produced abroad or intended for domestic consumption in the SEZ of the Kaliningrad Region.
  • The procedure for drawing up a document in certain situations has been expanded - for example, by developers, forwarders, customers, etc.

As it becomes clear from the analysis of innovations, column 11 has not disappeared anywhere, but has changed its name. What is the difference between the customs declaration number and the registration number? Or are they identical concepts? Let's understand the nuances.

Registration number of the customs declaration - 2017

The current form of the customs declaration is adopted in Appendix No. 2 of the Decision of the CCC No. 257 of 20.05.10. It is in this document that information about the sender, declarant, recipient of the cargo, countries of origin (departure, destination), goods, etc. is provided. Differences in filling depend on whether the goods are imported or exported and in what way.

In particular, gr. And, where the registration number of the customs declaration is indicated, is filled in by the responsible customs official (clause 42 of Section XI of the Decision). The rules are the same for compiling the main sheets of DT and additional (supplementary) ones. The structure of the indicator formation is also shown here.

What the registration number of the customs declaration looks like

The registration number of the cargo customs declaration consists of several parts. The coding uses the generally accepted classifiers of the relevant customs authorities. The following scheme is currently relevant:

XXXXXXXX / XXXXXX / XXXXXXX

——– —— ——-, where:

1 is an element of the customs authority that performed the registration of the DT (customs declaration) according to the Classification adopted in the EAEU. For example, declaring in Armenia requires a 2-digit code; in Belarus, Kazakhstan - 5-digit.

2 is a calendar element, namely the date of registration of the declaration in the format day, month, year (its last 2 digits). For example, the coding 120917 means that the cargo was declared on September 12, 2017.

3 is the number in the order of the declaration that is assigned customs authorities based on the data of the register. The chronology is reset annually.

Thus, the registration number of the customs declaration, the sample further, has a clearly structured scheme, it is written through the fractional sign "/" without spaces. To confirm the correctness of the information, the registration number must be certified by the seal and signature of the responsible customs official.

Customs declaration registration number - example

Consider the registration number of the customs declaration, the full customs declaration, with specific examples. The format will depend on the country participating in the CU. Typical samples:

  • 10226010/110917/0003214 - for Russia.
  • 11/180817/0004781 - for Armenia.
  • 06532/210717/0002487 - for Belarus.
  • 50208/110417/0001245 - for the Republic of Kazakhstan.
  • 10302/220317/0000874 - for the Kyrgyz Republic.

Consequently, we figured out that legal entities and individuals, when importing and exporting cargo, do not need to worry about how the registration number is encoded, because this is the function of government officials. And where can I find the registration number of the customs declaration for filling out invoices? For the answer, let us again turn to the norms of clause 43 of Decision No. 257. It is clearly indicated here that according to gr. And the registration number assigned to the declaration is indicated - both in the main sheet and in additional ones. If the product is resold, all data will already be indicated in the documents from the supplier.

Registration number of the customs declaration in the invoice

Having found out where the registration number of the customs declaration is indicated, the accountant needs to correctly enter the data on the invoice and other documents. Let us remind you that the regulations for drawing up VAT-related documents (invoices, sales and purchase books) are established in Resolution No. 1137, which has undergone changes since 01.10.17. Since the previous term "TD number" has been abolished, we can say that there are no differences in the registration number and in the simple number is not left.

Note! What is the difference between the registration number of the customs declaration and the TD number? Nothing, since the corresponding terms in column 11 of the invoice and page 150 of the VAT declaration have been replaced with “TD registration number”.

Data should be indicated for gr. 11 invoices. The requirement applies to products not manufactured in the Russian Federation or manufactured exclusively for domestic consumption in the Kaliningrad region. after the completion of the free customs zone process. If the goods are of origin from the Russian Federation, according to gr. 11 is dash.

Registration number of the customs declaration in the sales book

The registration number of the customs declaration during export should be entered not only in the invoice, but in the sales book. To indicate information on the DT regnumber, a separate column 3a is assigned. This indicator is filled not by all enterprises / individual entrepreneurs, but by those that sell goods subject to the following conditions:

  1. If VAT was not paid during the declaration under par. 1 sub. 1.1 p. 1 art. 151 NK.
  2. If, when declaring, VAT was paid under par. 3 sub. 1.1 p. 1 art. 151 NK.

That is, fill in gr. 3a is required only for goods for domestic consumption in the SEZ of the Kaliningrad Region.

Registration number of the customs declaration in the purchase book

The purchase book form has also undergone changes with the entry into force of Decree No. 981 of 08/19/17. The adjustments will be effective from October 1. 2017 and, among others, provide for the addition of the document form with column 13 to reflect information about the registration number of diesel fuel. This column is filled out only when a taxpayer purchases products that are subject to declaration in the EAEU in the process of importing into the territory of the Russian Federation.

If, on the basis of accompanying documents, several items of goods are simultaneously imported, with the preparation of one invoice, the data is entered through the sign ";" - that is, separated by semicolons. It is not required to fill in the indicator gr. 13 when reflecting information on corrective invoices (corrected). The registers of sales and purchases ledgers are obligatory for compilation by all business entities paid on VAT transactions.

How to fill in the registration number of the customs declaration

It is very easy to enter data on the registration number of DT into invoices and books of records of purchases and sales. If a foreign product comes from a Russian supplier, it is enough to duplicate the data in the required columns / columns. If the purchase is carried out from a foreign partner, before the goods arrive at their intended destination, all mandatory customs procedures are carried out, a declaration is drawn up. And after the import of products, when the full set of documents is ready, an invoice is drawn up, where the number from the group is transferred. "A" DT.

If the registration number of the customs declaration has an incorrect value

What to do if the entered number is filled in with errors or inaccuracies? this question worries, first of all, because of the legality of subsequent deductions. According to paragraph 2 of Art. 169 of the Tax Code, those errors that do not prevent the Federal Tax Service Inspectorate from identifying the counterparty cannot be a valid reason for refusing to apply for tax deduction.

If the accounting program "swears" when uploading data, first check if the data is filled in correctly. If correct, try to check the number with the suppliers. If the suppliers were not mistaken, perhaps the whole point is in the unworked procedure for filling in information according to the new rules. In this situation, it would be best to contact the 1C developers and clarify the format for entering information.

Note! Many users are also often interested in the question: What is the registration number of the declaration of conformity of the customs union? And is this concept identical to the registration number of a regular customs declaration? We hasten to clarify, both terms are not equivalent. The second designates the number of the declaration when exporting or importing products. And the first one is designed to uniquely identify the declaration of conformity, which is what accredited certification bodies do. A declaration of conformity is issued in order to obtain the right to sell products in the territories of the CU member countries, the assigned number is recorded in a special register.

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