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Absence of responsibility for failure to submit documents on traceable goods: explanations of the Federal Tax Service

Absence of responsibility for failure to submit documents on traceable goods: explanations of the Federal Tax Service

LEGAL DIGEST, NEWS \ 25.11.2021

The Federal Tax Service of the Russian Federation has issued explanations according to which organizations will not be held liable for failure to submit the reporting on traceable goods in accordance with articles 126 and 126.1 of the Tax Code of the Russian Federation.

In a Letter No. EA-4-15/14005 from the Federal Tax Service of the Russian Federation (FTS) dated October 4, 2021, it was noted that in accordance with clause 2.3 of article 23 of the Tax Code of the Russian Federation, taxpayers carrying out transactions with goods subject to traceability are required to submit to the tax authority reporting on the relevant goods and documents containing traceability details.

In accordance with clause 2 of the Regulation No. 1108 on the National System of Traceability of Goods, approved by the Resolution of the Government of the Russian Federation dated July 1, 2021, traceability is recognized as the organization of accounting for traceable goods and transactions on them using the national system of traceability of goods.

The national system of traceability of goods is an information system that provides collection, accounting and storage of information about traceable goods and transactions on their turnover.

In view of the above, the legislation on the national traceability of goods does not apply to the legislation on taxes and levies, and the failure to submit reporting and necessary documentation on traceable goods does not have a direct or indirect effect on the payment of taxes and levies.

Therefore, the norms establishing liability in accordance with articles 126 and 126.1 of the Tax Code of the Russian Federation do not apply to offenses in terms of failure to submit documents on traceable goods.

However, a draft federal law has currently been prepared providing for liability for violations of the legislation on the national system of traceability of goods, including for late submission of reporting and documents on traceable goods to the FTS. It is assumed that the amendments will enter into force not earlier than July 1, 2022.

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.

Organizations – economic agents assign such details to products as the RNCG, the unit of measurement and the quantity of the traceable product, which should be included in a number of documents.

Also, economic agents should report on the movement of traceable goods to the tax authorities at the place of their registration. Reporting 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.

The composition of the reporting depends on the type of operation performed and the category of the economic agent (VAT taxpayer or not).

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

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