Fine for errors in transactions with traceable goods

Legal Digest News
The Ministry of Finance of the Russian Federation has prepared a draft law that establishes liability for companies for violating transactions with traceable goods.

If the draft law is sent to the State Duma for consideration and adopted in the third reading, then starting from January 1, 2024, new articles of the Administrative Code will come into force, providing for administrative liability for legal entities for the sale of goods subject to traceability. The amount of liability depends on the scope of offence. For more information about the new changes, see the table below.

Type of offense Scope of punishment Article in the Administrative Code
Failure to submit or late submission to the tax authority of a report on transactions with traceable goods and documents containing traceability reference details. Imposition of a fine in the amount of 1,000 - 100,000 rubles Article 15.48
Non-reflection or incomplete reflection of traceability reference details in invoices, adjustment invoices, universal transfer documents (UTD). Imposition of a fine in the amount of 1,000 - 100,000 rubles Article 15.49
Distortion of the reference details of traceability in the report on transactions with goods subject to traceability, with the correct reflection of the reference details in invoices, UTD, etc. Imposition of a fine in the amount of 1,000 rubles Article 15.50
Non-compliance with the method of invoicing (including adjustment invoices), transmission of UTD containing traceability reference details in electronic form. Imposition of a fine in the amount of 200 - 200,000 rubles Article 15.51

At the same time, it is noted in the text of the law that legal entities can be exempted from liability for certain violations in the case of:

  • if corrections are made to invoices, adjustment invoices, UTD, indicating the full reference details before requesting the relevant documents during a desk on-site inspection by tax authorities (in case of violations specified in article 15.49 of the Administrative Code);
  • if, on the date of submission to the tax authority of an adjustment report on transactions with goods subject to traceability, indicating undistorted reference details, the tax authority has not detected an administrative violation (in case of violations noted in article 15.50 of the Administrative Code).

Please be reminded that starting from July 2021, the accounting of imported goods should be carried out using the national traceability system. With its help, the state will be able to track the movement of goods from the manufacturer to the final buyer.

The countries that are members of the Eurasian Economic Union (EAEU) are obliged to monitor imported products: Russia, Belarus, Kazakhstan, Kyrgyzstan and Armenia. Economic agents are organizations and individual entrepreneurs who perform operations with such goods. The list of goods subject to traceability was approved by the Government Decree No. 1110, dated July 1, 2021 and can be supplemented.

Economic agents assign to products such details as the registration number of the consignment of goods (RNCG), the unit of measurement and the quantity of the traceable goods, which has to be included in a number of documents. The procedure for obtaining the RNCG depends on where the goods came from in the Russian Federation.

All economic agents should report on the movement of traceable goods to the tax authorities at the place of their registration. Reporting on such goods is required to be submitted in electronic form through electronic document flow operators. The reporting forms are:

  • notification of the movement of goods subject to traceability from the Russian Federation to the EAEU states;
  • notification of the import of goods subject to traceability from the EAEU Member State to the Russian Federation;
  • notification of the available balances of goods subject to traceability;
  • report on transactions with goods subject to traceability;
  • VAT tax declaration.

Please contact Acsour experts for any questions about issues concerning conducting transactions with traceable goods. Our specialists will advise you on all your questions.