181 and foreign exchange control major changes. Currency control for legal entities: passage and documents. The main legal framework for foreign exchange control for legal entities

The transaction passport and certificate of currency transactions were canceled. Instead, banks will register contracts (loan agreements)

In March 2018, a new instruction of the Bank of Russia No. 181-I "On the procedure for the submission of supporting documents and information by residents and non-residents to authorized banks when carrying out foreign exchange transactions, on unified forms of accounting and reporting on foreign exchange transactions, the procedure and timing of their submission" came into force. It removes the obligation to draw up a passport of the transaction, thus, the developers planned to make life easier for exporters and importers. Olga Gumel, Head of the Department of Currency Control and Accounting for Currency Operations of the Office for Servicing Corporate Clients of PJSC "AKIBANK", spoke about what concessions and innovations appeared in the new document.

Olga Gumel, Head of the Department of Foreign Exchange Control and Accounting for Foreign Exchange Operations of the Corporate Client Service Department of PJSC "AKIBANK"Photo: Oleg Spiridonov

NEW INSTRUCTION - NEW RULES

- Olga Gennadievna, on March 1, 2018, a new instruction of the Central Bank No. 181-I came into force - what did it change?

- She changed the rules for carrying out foreign exchange transactions in Russia. New requirements are now being introduced for the confirmation of foreign exchange transactions. Instruction of the Central Bank of the Russian Federation No. 181-I canceled Instruction of the Central Bank of the Russian Federation No. 138-I, which existed for more than 5 years.

Instruction of the Central Bank of the Russian Federation No. 181-I introduces a number of global exceptions: firstly, the requirement to issue a transaction passport is canceled, secondly, the requirement to submit a certificate of currency transactions is canceled, and thirdly, the requirement to provide an agreement concluded with a non-resident and supporting documents is canceled if the amount of liabilities is equal to or does not exceed 200 thousand rubles.

- What innovations have appeared?

- I would single out four key ones:

First: a new procedure for registering a contract (loan agreement) is being introduced, with the assignment of a unique number to it at the time of registration by the bank.

Second: the requirement for the minimum amount of the contract (loan agreement) for registration has been changed.

Third: for a resident exporter, a simplified procedure for registering a contract (loan agreement) is established.

Fourth: the terms of consideration by the bank of documents when accepting a contract (loan agreement) for registration by the bank have been reduced from 3 (three) business days to 1 (one) business day.

It should be noted that control over foreign exchange transactions by banks remains. An authorized bank has the right to refuse to carry out a foreign exchange operation in case of failure to provide supporting documents.

EACH CONTRACT HAS A UNIQUE NUMBER

- What are about What are the main requirements for the submitted documents in accordance with the Instruction of the Central Bank of Russia No. 181-I?

–First requirement - when carrying out an operation in foreign currency, documents are submitted to the authorized bank no later than 15 business days after the foreign currency is credited to the client's transit account, and when foreign currency is debited from the account, on the day of the operation. Prior to the submission of the foreign economic contract by the client, it is possible to write off from the transit account upon submission of the transaction type code to the authorized bank. Please note: if the amount of the agreement concluded with a non-resident is equal to or less than 200 thousand rubles, then only the code of the type of currency operation is submitted to the bank. The second requirement - when conducting an operation in Russian rubles, a settlement document and supporting documents are submitted to an authorized bank. And if the amount of the agreement concluded with a non-resident is equal to or less than 200 thousand rubles, then the client submits only a settlement document for a currency transaction.

– What is the minimum requirement to register the contract (loan agreement)?

- Since March 1, 2018, the value threshold of obligations has increased, at which residents need to register a contract. Previously, the amount of obligations at which a resident had to draw up a transaction passport under a contract (loan agreement) at the bank was $ 50,000 or more. But from March 1, 2018, the contract should be registered with an authorized bank if the amount of obligations is equal to or exceeds: under an import contract or a loan agreement - 3 million rubles; under an export contract - 6 million rubles.

- How long does it take to register a contract (loan agreement)?

- When writing off foreign currency / Russian currency in favor of a non-resident - no later than the Order for writing off funds.

- When crediting foreign currency / Russian currency from a non-resident - no later than 15 working days after the date of crediting the funds.

- When debiting or crediting foreign currency / RF currency from / to a resident's account opened with a non-resident bank - no later than 30 business days after the month in which the operation was performed.

- When importing / exporting goods if there is a requirement for declaration - no later than the date of filing a declaration for goods.

- When importing / exporting goods in the absence of a declaration requirement, when performing work, providing services, transferring information and results of intellectual activity, when fulfilling obligations in another way - no later than the deadline for submitting a certificate of supporting documents.

Photo: "BUSINESS Online"

- Are there any additional requirements for a resident who has registered a contract (loan agreement), in addition to submitting documents related to a foreign exchange transaction?

- There is. For example, you need to provide information about the unique number of the contract (loan agreement):

- When crediting foreign currency to a transit account - at the same time it is necessary to provide information about the code of the type of operation or documents related to the operation.

- When debiting foreign currency from a current account in foreign currency - at the same time as the order for debiting foreign currency.

- When crediting the currency of the Russian Federation to the current account in the currency of the Russian Federation - no later than fifteen working days after the date of its crediting to the current account of the resident.

- When debiting the currency of the Russian Federation from the current account in the currency of the Russian Federation - simultaneously with the settlement document for the operation.

"THE BANK WILL NOT REFUSE IF YOU FOLLOW THE REQUIREMENTS OF EXCHANGE LEGISLATION"

- Do I need to somehow confirm the operations with documents?

- Undoubtedly. Such documents include documents used as a declaration for goods, an application for conditional release (application for the release of a component of exported goods), and other supporting documents (transport, commercial, accounting).

- How long does it take to submit supporting documents?

- Not later than 15 working days after the month in which the date of their release was put on the documents used as a declaration for goods by the customs official.

- Not later than 15 working days after the end of the month in which other supporting documents were issued.

An important requirement of the new instruction is that you must provide information on the expected period of repatriation of foreign currency and (or) the currency of the Russian Federation, which is determined on the basis of the terms of the agreement, registered by the authorized bank, when the resident makes advance payments in favor of the non-resident.

If you comply with all the requirements established by foreign exchange legislation, you will insure yourself against the risk of the bank's refusal to carry out foreign exchange transactions.

License of the Central Bank of the Russian Federation No. 2587. PJSC "AKIBANK"

14.11.2017

On November 2, 2017, the Bank of Russia Instruction No. 181-I, dated August 16, 2017, “On the Procedure for Submitting by Residents and Non-Residents to Authorized Banks of Confirming Documents and Information in Conducting Currency Transactions, on Unified Forms of Accounting and Reporting on Currency Transactions, Procedure and Terms their representations "( comes into force on March 1, 2018.; At the same time, the previously valid Instruction No. 138-I of June 4, 2012 ceases to be effective.

The new Instruction somewhat simplifies the procedure for issuing documents in Russian authorized banks related to foreign exchange transactions in foreign economic transactions. It applies to residents - legal entities, individual entrepreneurs and individuals engaged in private practice, as well as non-residents who are not individuals.

According to the specified Instruction:

  1. The requirement to issue transaction passports was canceled. The previous Instruction No. 138-I set the threshold for the amount of obligations under the contract, the excess of which required issuing a passport of the transaction, in the amount of 50,000 US dollars. The new Instruction 181-I does not provide for the requirement to draw up a transaction passport.
  2. The requirement for residents to submit to authorized banks is canceled certificates of currency transactions and currency control sheets, which were the forms of accounting. At the same time, the requirement to submit documents that are the basis for conducting currency transactions remains.
  3. The procedure for submission by residents and non-residents to the bank is established supporting documents and information in connection with the implementation of foreign exchange transactions.

In particular, a resident, when conducting an operation for crediting foreign currency to a transit foreign currency account, must submit to the bank documents related to the operation, no later than 15 working days after the date the foreign currency is credited to the transit foreign currency account specified in the bank's notification of its crediting.

When debiting foreign currency from the settlement account of a resident, the resident must submit to the bank documents related to the operations, simultaneously with a write-off order.

Requirements for the submission of supporting documents apply to contracts (concluded between residents and non-residents, and providing for settlements through residents' accounts (opened both in Russian and foreign banks)), the amount of liabilities for which is equal to or exceeds equivalent:

  • for import contracts or loan agreements - 3 million rubles;
  • for export contracts - 6 million rubles.

The amount of obligations under the contract (loan agreement) is determined on the date of its conclusion or, in the event of a change in the amount of obligations, on the date of the conclusion of the latest amendments (additions) to the contract, providing for such a change in the amount, at the official exchange rate of foreign currencies against the ruble.

If the amount of obligations under an agreement with a non-resident is equal to or does not exceed the equivalent of 200,000 rubles, the submission of documents related to foreign exchange transactions under such an agreement is not required.

  1. Introduced new accounting procedure for contracts in banks with the assignment of unique numbers to them (as well as their removal from the register and change of information in them), which replaces the existing procedure for issuing transaction passports.

A resident who is a party to an export or import contract, or a loan agreement, must register them with an authorized bank and carry out settlements under such a contract only through their accounts opened with an authorized bank that has accepted the contract. The bank accepts the contract for accounting and assigns it a unique number (which it informs the resident about).

To register a contract, almost the same information is required as now to fill out a transaction passport:

  • general information about the contract: type of contract, date, number (if any), currency of the contract, amount of obligations stipulated by the contract, date of completion of the fulfillment of obligations under the contract;
  • details of the non-resident who is a party to the contract: name, country.
  1. Transaction passports issued but not closed before March 1, 2018 will be considered closed from that date. In this case, a mark about their closure will not be put in the transaction passport, and its unique number will be transferred by the bank to the register as the number of the registered contract.

Note that banks have no right to refuse to register a contract. Moreover, the maximum period for such an operation cannot be more than 1 business day. The previously valid Instruction 138-I set the deadline for issuing a transaction passport at 3 business days.

In addition to this, it should be mentioned that in addition to changes in the rules for processing transactions for the purposes of currency control towards their simplification (reducing the number of required documents; increasing the threshold values ​​of the transaction amounts at which their registration is required; reducing the time for registering a transaction), and other features of the regulation of foreign economic transactions, provided for Federal Law of 14.11.2017 N 325-FZ "On Amendments to Articles 19 and 23 of the Federal Law" On Currency Regulation and Currency Control "and the Code of the Russian Federation on Administrative Offenses"... These include the following:

  1. Installed mandatory requirement to indicate the deadline for the fulfillment of obligations by the parties under a foreign economic agreement.

Based on the wording of the new version of clause 1.1 of Article 19 of the Federal Law "On currency regulation and currency control", it will be necessary not only to indicate the deadline for the fulfillment of obligations in the agreement concluded between a resident of the Russian Federation and a non-resident, but also to inform banks accurate terms of crediting funds in foreign currency to the resident's account, as well as accurate deadlines for the fulfillment of obligations by a non-resident.

The wording of the previous edition made it possible to indicate in bank accounting forms expected deadlines for fulfilling obligations and crediting funds in foreign currency. The new edition will come into force on May 14, 2018.

Thus, in practice, a situation may arise when a foreign economic agreement without specifying the timing of the fulfillment of obligations will be invalidated due to non-compliance with legal requirements, or the bank will refuse to conduct a foreign exchange operation under such an agreement.

  1. Expansion of the list of grounds to refuse to conduct currency transactions.

In addition to the previously stipulated grounds for refusal to conduct an operation due to the failure of the parties to the transaction to submit the documents required by the banks on the foreign exchange transaction or the inaccuracy of the information specified in such documents, after the entry into force of the provisions of the new edition of FZ-173, banks will be able to refuse on other grounds. In particular, such grounds may be the implementation of prohibited transactions for crediting funds to the account of a resident of the Russian Federation in a foreign bank, the implementation of prohibited foreign exchange transactions between residents of the Russian Federation, as well as inconsistency of documents submitted in connection with the transaction with legal requirements.

  1. Administrative responsibility is introduced for the implementation of prohibited foreign exchange transactions for officials in addition to the existing liability for individuals and legal entities, as well as individual entrepreneurs.

Responsibility consists in the payment of a fine in the amount of 20 to 30 thousand rubles by an official who has violated currency legislation. For the repeated commission of an illegal foreign exchange transaction, an official may be subject to disqualification for a period of 6 months to 3 years.

Generalization

The instructions of the Central Bank of the Russian Federation somewhat simplify the procedure and procedure for foreign exchange control of foreign economic transactions of residents of the Russian Federation. This mainly concerns the cancellation of transaction passports with their replacement by the registration of agreements with the bank, as well as the cancellation of the requirement to submit documents on transactions for less than 200,000 rubles. At the same time, new amendments to foreign exchange legislation introduced the requirements for the mandatory indication of the exact deadline for the fulfillment of obligations in a foreign economic agreement (failure to comply with which may lead to a refusal to carry out foreign exchange transactions under it, and possibly to the recognition of the transaction as invalid), the list of grounds for the bank's refusal to conducting a foreign exchange operation and the list of persons who can be held liable for violation of foreign exchange legislation has been expanded (liability for officials has been introduced).

By signing a contract with a non-resident, for example, for the supply of goods, for the provision of advertising services, an agency agreement, etc., the organization automatically becomes a participant in a foreign economic transaction. In this case, cash settlements under a contract with a non-resident are impossible.

Within the framework of Russian currency legislation, settlements on foreign economic transactions should be made only through authorized banks in a non-cash form. It is at this stage that the organization is obliged to go through currency control for legal entities in a bank that acts as a currency control agent.

In this article, we will analyze with you: the procedure and sequence for carrying out currency control by the bank, what documents need to be submitted to the bank for currency control, we will consider liability for violation of the terms of currency control, as well as what changes in currency legislation came into force in 2018.

1. The main legal framework for foreign exchange control for legal entities

2. Currency control for legal entities

3. Bodies of Russian currency control

4. Mandatory actual deadlines and what to do if they fail

5. Changes to the law on foreign exchange control

6. Documents to the bank for currency control

7. Registration of the contract by an authorized bank

8. Provision of certificates of supporting documents

9. Responsibility for violation of the terms of currency control

So, let's go in order.

1. The main legal framework for foreign exchange control for legal entities

The main regulatory documents governing the implementation of foreign exchange control by banks are:

  1. Federal Law No. 173-FZ "On Currency Regulation and Currency Control"... This law was amended on May 14, 2018.
  2. Central Bank Instruction No. 181-I of August 16, 2017, adopted in accordance with Law No. 173-FZ. This instruction regulates the process of submitting documents and information to the bank when carrying out foreign exchange transactions. And it entered into force on 03/01/2018 to replace the previous Bank of Russia Instruction No. 138-I dated 06/04/2012.
  3. Another important document directly related to currency legislation is article 15.25 of the Code of Administrative Offenses of the Russian Federation... This article spells out all types of liability for violation of foreign exchange legislation.

These are the three main regulatory documents in the field of currency legislation that have undergone significant changes in 2018. Since ignorance of the law does not exempt from liability, let's take a closer look at the above regulations and responsibility for their violation.

2. Currency control for legal entities

An exhaustive list of operations subject to such control is indicated in Part 9 of Article 1 of Law No. 173-FZ. Among them:

  • purchase or sale of currency by a company, as well as settlements under contracts using currency;
  • import or export of currency;
  • moving the currency owned by the company to foreign accounts and returning it back from such accounts.

3. Bodies of Russian currency control

Before talking about the changes and the rules currently in force, let us designate the parties that interact in the course of currency control.

In general, the logic of currency legislation for legal entities is as follows: if something came to the Russian Federation (goods, services, money), and the equivalent indicated in the contract (goods, services, money) did not leave the Russian Federation, then to administrative liability is not applied to a resident.

For example, a resident imported goods from a European country, but did not pay for the goods on time. Administrative liability will not be applied to the resident. The logic can be traced - the country has not lost anything, has it? In addition to business reputation, of course ...

If, on the contrary, something has left the Russian Federation (goods, services, money), then the answer must necessarily be the equivalent indicated in the contract (goods, services, money). If in this case the equivalent does not come, then the resident bears administrative responsibility under Art. 15.25 Administrative Code. Because there are direct losses for the country.

Foreign exchange control authorities impose an administrative fine on residents participating in foreign economic transactions. Russian currency control authorities include:

  1. Central Bank of the Russian Federation- controls only credit institutions (banks);
  2. Customs- monitors compliance with currency legislation related to the movement of goods and vehicles across the customs border of the Russian Federation;
  3. Tax authorities- monitors the observance of currency legislation related exclusively to the performance of work, the provision of services under contracts with non-residents;

Information about violation of the terms of currency control is received by the customs and tax authorities from banks. Accordingly, if a resident organization has violated the terms of repatriation for the import of goods, then an administrative fine should be expected from the customs authorities. If the resident organization has violated the terms of repatriation for the "import" of services, then an administrative fine should be expected from the tax authorities.

4. Mandatory actual deadlines and what to do if they fail

An important change has been made to federal law No. 173-FZ from May 14, 2018:

  • In the contract with a non-resident, the actual expected dates of receipt of goods for import or money for export must be prescribed. Not a conditional term, but an actual one, i.e. either a specific number of days or a specific date! The wording “within two months” or “when ready” will not work.
  • In a contract with a non-resident the terms for the return of the advance payment must be specified if the goods are not delivered or works, services are not provided.

If the organization understands that the deadline is approaching, and the non-resident supplier is not in a hurry to deliver the goods for which the organization made an advance payment (when importing) and delays payment (when exporting), then the organization must sign an additional agreement on the postponement of delivery (when importing) or payment goods (when exporting) at a later date. The date of the agreement must be before the date of delivery of the goods (when importing) and payment for the goods (when exporting).

When the services are not provided or the goods are not delivered and the organization understands that the term for the return of the advance is already approaching, and the non-resident supplier is not in a hurry to return the funds, then the organization must sign an additional agreement on deferring the return of the advance at a later date. The date of this agreement must be before the date of the advance repayment period specified in the contract.

In the case of the provision of services under a contract with a non-resident, a situation may arise when the non-resident delays the signing of the certificate of completion or delays payment for the services rendered. Then, upon receipt of an act of completion from a non-resident, the organization signs it with the current date.

For example, an organization received an act of completion for March 2018 from a non-resident organization only on May 22, 2018: the organization signs an act of completion and sets the signing date on May 22, 2018 and provides the bank with a Certificate of supporting documents no later than June 25, 2018 (no later than 15 working days after the month in which the services were rendered).

If these rules are fulfilled, the organization will not be held administratively liable under Art. 15.25 Administrative Code h. 4.5.

5. Changes to the law on foreign exchange control

So, the first change you already know is the obligatory indication of the actual expected dates in contact. Let's talk in more detail about what other changes have been made to foreign exchange control for legal entities in accordance with Instruction of the Central Bank of the Russian Federation No. 181-I in order to interact with banks when carrying out foreign exchange transactions.

The certificate on foreign exchange transactions has been canceled since 01.03.2018, now it is not “in nature”. But these changes did not affect the Certificate of supporting documents. The terms of its submission remained the same. Please note that the Certificate of supporting documents in the "new" Instruction No. 181-I, just like in the "old", is named as a form of accounting and reporting on foreign exchange transactions.

A certificate of supporting documents is provided to the bank only if the contract with a non-resident is subject to accounting in the bank and a unique number has been assigned to it, which is similar to the “old” Instruction in the case of a Transaction Passport being issued before 03/01/2018.

Table: Amendments to the law on foreign exchange control

Instruction No. 138-I

until 28.02.2018

 Instruction No. 181-I

from 01.03.2018
Influence of the contract amount on currency control for legal entities
Passport of the transaction (if the amount of obligations is equal to or exceeds the equivalent of 50,000 US dollars as of the date of its conclusion) A contact is registered and assigned a unique number (read more about this below)
The process of transferring a contract to a bank
It was required to issue a passport of the transaction, for which it was required to submit the contract itself to the bank The transaction passport was canceled, and the bank registers the contracts. In some cases, the contract may be provided at a later date.
Certificate of currency transactions
When making a transaction for an amount exceeding $ 1000, it was necessary: ​​to submit to the bank documents confirming its necessity; submit a certificate of currency transactions; When making a transaction from 200 thousand rubles and above, transfers to the bank: documents that explain the completed transaction. The certificate of currency transactions has been canceled.
Certificate of supporting documents
If the transaction took place, then the bank demanded SPD. If the transaction has taken place, residents and non-residents provide the bank with information about the type of operation code. SPD takes the form of a unified form of accounting and reporting on foreign exchange transactions
Procedure for transferring a contract to another bank
Required a foreign exchange control sheet (VVC) from the organization The bank itself is engaged in VVK
Reasons why the bank has the right not to conduct a foreign exchange operation
Incorrect or missing documentation.

Suspicion of money laundering.

 Obligation of organizations to mark the dates of performance of the contract in the contract.

Their absence is a reason to refuse to conduct currency transactions.

6. Documents to the bank for currency control

As already mentioned above, the transaction passport is not being drawn up now. Instead of him, another responsibility appeared - register a contract, after which the bank will assign it a unique number. This is done in the following cases:

  • for export- if the amount of the contract is equal to or more than 6 million rubles in equivalent;
  • for the import of goods, works, services, loan agreements- if the amount of the contract is equal to or more than 3 million rubles in equivalent;

Also from 01.03.2018, if within the framework of one contract funds are received no more than 200,000.00 rubles. in equivalent - you do not need to provide anything to the bank, except for the currency operation code.

The ruble equivalent of the currency value of the contract is calculated at the official exchange rate as of the date of its conclusion.

If funds are received within the framework of one contract:

  • for export - more than 200 thousand rubles. in equivalent, but up to 6,000,000.00 rubles. in equivalent
  • for imports - more than 200 thousand rubles. in equivalent - up to 3 million rubles. in equivalent

then documents are provided in agreement with the bank, which explain the completed transaction.

For resident exporters, simplified procedure for registering contracts based on information about the export contract. If the resident-exporter provided only information to register the export contract, the export contract must be submitted to the Bank no later than 15 business days after the date the export contract was registered by the Bank.

To register a contract with a bank, you need to send a contact or general information on the contract to its address.

7. Registration of the contract by an authorized bank

The resident is obliged to register the contract with the bank within the following terms:

when crediting foreign currency or Russian currency to the account of a resident; no later than 15 working days after the date of enrollment;
when writing off foreign currency or Russian currency; before the implementation of a foreign exchange transaction (transfer of funds);
when importing / exporting goods for which there are requirements for declaration; no later than the date of filing the customs declaration;
when importing / exporting goods for which there is no requirement for declaration; no later than 15 working days after the month in which the goods were imported;
when providing services for the transfer of information and the results of intellectual activity; no later than 15 working days after the month in which the services were rendered;
Changes to the registered contract;
Change of the resident's data (legal address, name) within the framework of the registered contract; application for amendments - no later than 15 working days after the date of registration of documents;

After the resident organization submits the documents for registering the contract, the authorized bank opens for this contract Bank control sheet and assigns a unique number to the contract.

The term for registering the contract with the bank is 1 business day. The term for providing a unique number by the bank to a resident is 1 business day. Total: within two working days after the submission of all documents, the contract is registered with an authorized bank and a unique number is assigned to it, about which the bank notifies the organization in the manner agreed with the bank. In most cases, this happens by means of messaging through the client bank.

When transferring a service contract to another bank, residents do not receive a control sheet. She's underway now electronic... If, for some reason, the new authorized bank does not have the Banking Control Sheets, then the contract will not be registered. In this case, you must contact the Central Bank of the Russian Federation.

8. Provision of certificates of supporting documents

If a contract with a non-resident is subject to accounting in the bank, then it is also necessary to draw up certificate of supporting documents... A certificate of supporting documents is a type of a unified form of accounting and reporting of foreign exchange settlements, which is drawn up by a resident of the Russian Federation. Its form is OKUD 0406010. It is approved by Appendix 6 to the Instruction of the Bank of Russia dated 16.08.2017 No. 181-I.

The certificate is not issued resident contractors for an amount not exceeding RUB 6,000,000.00 for exports, RUB 3,000,000 for imports. Also, the provision of certificates of supporting documents is not necessary for periodic fixed payments.

Together with the certificate, the bank receives and the supporting documents themselves... The list of documents that confirm the fulfillment of the resident's obligations under the transaction is contained in clauses 9.1.1-9.1.4 of the Instruction and is determined taking into account the content and characteristics of a specific commercial transaction.

So, when importing (exporting) goods supporting documents are customs declaration (or an application for conditional release), as well as commercial, shipping, transportation or other similar documents. When performing work or rendering services, acceptance certificates, invoices, accounting and other papers will be used as confirmation. If you are interested in separate accounting.

Help and documents must be provided on time no later than 15 working days at the end of the month in which:

  • on the documentation used as a declaration for goods, an authorized person of the customs authority put a stamp with a note on the date of their release;
  • other supporting documents were issued.

Clause 9.4 of the Instructions allows the organization to conclude an agreement according to which the service bank will be responsible for issuing the SPD. Then the organization submits supporting documents and an application for issuing a certificate.

Usually, the certificate is filled out and submitted via the Internet Bank or Client Bank in electronic form. The bank will check it within 3 working days after its submission (if the certificate is issued for the declaration for goods, then within 10 working days). The accepted certificate is sent to the organization no later than 2 working days after the date of its acceptance (the date of acceptance is indicated in the certificate).

If changes are made to the supporting documents, then the certificate is filled in again and sent to the bank within 15 working days after the changes are made.

9. Responsibility for violation of the terms of currency control

For violation of the terms of currency control and other non-compliance with the law, liability is provided for under the Code of Administrative Offenses.

  1. According to Art. 15.25 of the Administrative Code of the Russian Federation, part 4.5 in the following cases:
  • the resident did not provide the terms of repatriation in the contract
  • money came, but late
  • the funds did not come in full

a fine is provided in the amount of:

  • for individual entrepreneurs and legal entities in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay and (or) from ¾ to the full amount of unpaid funds;
  • for officials - from 20,000 to 30,000 thousand rubles.
  1. According to Art. 15.25 of the Code of Administrative Offenses of the Russian Federation, part 6 in case of violation of the terms:
  • registration of a contract;
  • terms for providing a Certificate of supporting documents;
  • amendments to the contract, including in the event of a change in the resident's data (legal address, name);

a fine is provided in the amount of:

  • violation for no more than 10 days: an official for 500-1000 rubles, legal 5,000-15,000 rubles;
  • violation for 10-30 days: an official for 2,000-3,000 rubles, legal 20,000-30,000 rubles;
  • violation for more than 30 days: an official for 4,000-5,000 rubles, legal 40,000-50,000 rubles.

In general, according to the Central Bank of the Russian Federation, amendments to the law on foreign exchange control are intended:

- to liberalize the current requirements of foreign exchange control;

- to reduce the burden on residents in terms of registration of currency control documents;

- to reduce the grounds for bringing residents to administrative responsibility;

- simplification of the mechanism of interaction between residents and banks;

What do you think? Has the "new" Instruction of the Central Bank of the Russian Federation really simplified currency control for legal entities?

Currency control for legal entities: passage and documents

WITH March 1, 2018 year, the rules for the implementation of foreign exchange transactions in the Russian Federation are changed. A new one comes into force Instructions Of the Central Bank 181-I, which introduces new requirements for the confirmation of foreign exchange transactions. It contains 190 pages, cancels the previously valid 138 instruction of the Central Bank " About the order of presentation banks documents and information related to foreign exchange transactions , the procedure for issuing passports of transactions, as well as the procedure for accounting by authorized banks of foreign exchange transactions and control over their implementation. "

In this article, I will tell you about 5 important requirements of the new 181 instructions of the Central Bank, in case of violation of which the bank will definitely report the violations of currency control to the Federal Tax Service and the Federal Customs Service of the Russian Federation, which will entail checking your currency activities by these supervisory services.

With you Irina Stepanova, Ph.D. in Economics, Director of the School of Economics and Law. With you Irina Stepanova, Ken, Director of the School of Economics and Law. Previously, we worked as Business Seminars and Tandem Forum. Since 1998, our company has been organizing round tables on foreign exchange regulation and control in the Russian Federation.



As you know, the new Instruction 181-I " About the order of presentation residents and non-residents authorized banks supporting documents and information on unified forms of accounting and reporting on foreign exchange transactions, the procedure and timing of their submission "introduces a number of exemptions:

  • cancels the requirement to issue a passport of the transaction,
  • cancels a certificate of currency transactions,
  • eliminates the need to submit supporting documents for contracts not exceeding 200 thousand rubles.

At the same time, a number of requirements for the implementation of foreign exchange transactions remain, the implementation of which the bank will require from you. When failure to submit required documents the bank will refuse to conduct a foreign exchange transaction .

The bank may refuse to carry out a foreign exchange operation not only in the case of failure to provide supporting documents, but also in the event FZ-173). We will talk in more detail about FZ-173 in the next article, but now I want to draw your attention to the fact that when violations are detected in the procedure and terms for submitting documents for the implementation of foreign exchange transactions, the bank informs the Federal Tax Service and the Federal Customs Service of the Russian Federation ... The consequence of this will be the requirement to provide supporting documents for foreign exchange transactions from the tax and / or customs service, penalties, on-site tax or customs inspection.

In order to avoid all these troubles, let's consider what are the basic requirements for the submitted documents in accordance with the Instruction of the Central Bank of Russia No. 181-I of August 16, 2017. " About the order of presentation residents and non-residents authorized banks supporting documents and information when carrying out foreign exchange transactions, on unified forms of accounting and reporting on foreign exchange transactions, the procedure and timing of their submission ”.

5 main requirements of the instruction of the Central Bank No. 181-I

First requirement- If an operation is performed in foreign currency

Documents are submitted to the bank related to a transaction in foreign currency, no later than 15 working days after crediting $ (foreign currency) to the account or debiting funds from the account.

Before submission of documents, it is possible to write off the transit account when submitting the code of the type of operation.

!! Only the code of the type of operation without documents is submitted, if the amount of the transaction with a non-resident is 200,000 rubles in equivalent.

Second requirement- If a currency transaction is carried out in rubles

In this case, a settlement document for a currency transaction (383-P) + documents specified in part 4 of article 23 No. 173-FZ "On currency regulation and currency control"

!! Only a settlement document for the operation (383-P) without documents is submitted, if the amount of the transaction with a non-resident is 200,000 rubles in equivalent.

When is the contract (loan agreement) registered?

Export goods, works, services, information and results of intellectual activity - if the amount of obligations equal or exceeds the equivalent of 6 million rubles on the date of the contract, or in the event of a change in the amount of obligations under the contract -

Import goods, works, services, information and results of intellectual activity - if the amount of obligations equal or exceeds the equivalent of 3 million rubles at the official exchange rate of foreign currencies against the ruble set by the Bank of Russia on the date of the contract, or in the event of a change in the amount of obligations under the contract - as of the date of the latest changes(additions) to the contract providing for such changes.

Credit agreement (loan agreement) registered if the amount of liabilities equal to or exceeds the equivalent of RUB 3 million at the official exchange rate of foreign currencies against the ruble established by the Bank of Russia as of the date of the loan agreement, or in the event of a change in the amount of obligations under the loan agreement - as of the date of the conclusion of the latest amendments (additions) to the loan agreement providing for such changes.

How long does it take to register the contract (loan agreement)?

  • If payment is made after the export / import of goods – no later than the deadline for filing the customs declaration
  • If settlements through a bank – no later than settlements
  • If payments are made through a non-resident bank — no later than 30 working days after the month in which the transaction took place
  • If other fulfillment of obligations – no later than the deadline for submission of the Certificate of supporting documents(taking into account that the bank has 3 working days to check the specified documents)
  • If other cases – no later than the deadline for the submission of the relevant documents

In addition to the documents related to foreign exchange transactions and transactions and listed above, the resident who has registered the contract (loan agreement) must also fulfill the following three requirements.

Third requirement- It is necessary to provide information about the unique number of the contract (loan agreement) (UNK)

  • when crediting foreign currency on TVS - simultaneously with the presentation of information about the code of the type of operation or documents related to transactions;
  • when writing off foreign currency from a current account in foreign currency - simultaneously with the order to write off foreign currency;
  • when crediting rubles to the current account - no later than 15 working days after the date of enrollment to the settlement account of the resident specified in the statement of transactions on the account or in another document transmitted by the authorized bank to the resident;
  • when writing off rubles from the current account - simultaneously with the settlement document for the operation.

Fourth requirement- It is necessary to submit documents related to the operation

What applies to supporting documents(with the exception of goods declared by filing a DT):

1) documents used as a goods declaration foreseen paragraph 4 of article 180 Of the Customs Code of the Customs Union, an application for conditional release (application for the release of a component of exported goods), provided for in Article 215 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation;

2) transport(shipping, shipping), commercial documents,

Additionally, he / she may submit: other documents containing information on the export of goods from the territory of the Russian Federation (shipment, transfer, delivery, movement) or import of goods into the territory of the Russian Federation (receipt, delivery, acceptance, movement), drawn up under a contract and (or) in accordance with business customs

3) acceptance certificates, invoices, invoices and (or) other commercial documents drawn up under a contract and (or) in accordance with the customs of business turnover, including documents used by a resident to record his business transactions in accordance with accounting rules and business customs turnover

4) other documents confirming the appropriate fulfillment (change, termination) of obligations under the contract (loan agreement), including documents used by the resident to record their business transactions in accordance with accounting rules and business customs

What are the deadlines for submitting supporting documents?

1) no later than 15 working days after a month , in which on the documents used as a declaration for goods, an application for conditional release (application for the release of a component of the exported goods), an official of the customs authorities put a mark on the date of their release (conditional release) ... If there are several marks on the said documents by a customs official about different dates of release (conditional release) of goods, the period specified in this subparagraph is calculated from the latest date of release (conditional release) of goods indicated on the document;

2) no later than 15 working days after the end of the month , in which were issued other supporting documents ... The date of execution of such supporting documents is the latest date of its signing or the date of its entry into force, or in the absence of these dates, the date of its preparation or the date indicating the import into the territory of the Russian Federation (receipt, delivery, acceptance, movement) or export goods from the territory of the Russian Federation (shipment, transfer, movement) specified in the supporting document.

Fifth requirement- It is necessary to provide information on the expected timing of the fulfillment of obligations when debiting an advance payment from the settlement account of a resident in favor of a non-resident.

it primary requirements to the submission of supporting documents for foreign exchange transactions established by Instruction 181-I. If you remember and follow them, then you will insure yourself against the risk of the bank's refusal to make a foreign currency payment. We have already mentioned that the Bank may refuse to carry out a foreign exchange operation not only in the case failure to provide supporting documents but also in the case if this foreign exchange payment violates the provisions of Articles 9, 12 or 14 Federal Law "On Currency Regulation and Currency Control" ( FZ-173).

Tomorrow in a new article I will tell you more.on the requirements for foreign exchange transactions imposed by FZ-173 "On currency regulation and currency control."



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