Services of the FTS when working with traceable goods

LEGAL DIGEST, NEWS \ 28.09.2021

The Federal Tax Service of the Russian Federation published information about online services when working with traceable goods on its official website.

On the website of the Federal Tax Service of the Russian Federation (FTS) with the help of the developed services, companies can:

• check the registration number of the consignment of goods (RNCG);
• understand whether the product is traceable.

To check the RNCG, it is necessary to enter the corresponding consignment number in the special search bar. And you can check the product for traceability by entering one of the following details:

• FEACN code;
• OKPD2 code;
• product name;
• number of the declaration for the goods.

In particular, such services will be necessary to check the purchased goods, if the supplier does not specify the RNCG, and the description of the goods sold fits the description of the goods subject to traceability. If it is proved that the goods are traceable, the buyer can request documents from the seller indicating all the necessary details.

For the convenience of using the services and conducting online check by the FTS authorities, an option for interacting with the services directly from accounting systems using open APIs is provided. This order of interaction is reflected in the instructions in the most detail.

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. Currently, it consists of:

• household refrigerators and freezers, other similar equipment;
• heat pumps;
• fork trucks, traction engines, other loaders;
• bulldozers, graders, self-propelled land levelers;
• road rollers;
• excavators;
• household and industrial washing machines;
• industrial vehicles;
• pushchairs and booster chairs, and others.

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. The procedure for obtaining the RNCG depends on where the goods came from in the Russian Federation:

• If it was exported from the EAEU countries, the taxpayer sends a notification of import to the tax inspectorate. The tax authorities assign the appropriate number, which the VAT payers indicate in the invoices, and non-payers – in the shipping documents.
• If it was exported from countries outside the EAEU, then taxpayers themselves form the RNCG from the number of the customs freight declaration and the consignment number.
• If it was in the balances, the taxpayer independently submits a notification about the balances to the FTS bodies before the deadline for their sale.

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.

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

The traceability of goods is terminated if:

• the product was out of circulation, including it was disposed of or confiscated;
• the product was sold to individuals for personal needs, and not for doing business;
• the goods were exported from the Russian Federation;
• the product is excluded from the list of traceable items.

Please note that until June 30, 2022, liability for violating the legislation on the national traceability system is not established. But during desk audits, the tax authorities will be able to request invoices and other documents for transactions with traceable goods.

In the matters of conducting transactions with traceable goods and preparing for tax audits, please contact Acsour experts. Our specialists will advise you on all your questions.