According to paragraph 7 of Art. 169 of the Tax Code of the Russian Federation, if under the terms of the transaction the obligation is expressed in foreign currency, then the amounts on the invoice can also be expressed in foreign currency. This rule applies not only to contracts with foreign partners, but also to contracts between Russian organizations, provided that the cost of the goods or services sold is expressed in foreign currency, and settlements are made in rubles.
It is necessary
- - conclude a contract with a foreign partner;
- - open foreign exchange accounts (transit and foreign exchange).
Instructions
Step 1
Please note that the Ministry of Finance permits invoicing in foreign currency, provided that the organization cooperates with foreign partners.
Step 2
First, sign a contract with a foreign company. Then open currency accounts (transit and currency in euros). Get your bank details in English, indicating the correspondent bank and SWIFT. Remember that if the invoice (invoice) is issued in euros, the contract must indicate the currency of the calculation of euros, etc.
Step 3
Pay attention to the fact that the rate of conversion of foreign currency into rubles is clearly reflected in the contract between the supplier and the buyer. Do not forget to indicate the date according to which the recalculation will be made. In no case should you indicate the amount in conventional units in the documents, so write down the amount in euros and the equivalent in rubles.
Step 4
Fill out the invoice in duplicate and within five days (excluding the day of shipment of goods, provision of services, etc.), invoice the buyer. Considering that your client is a foreign company, prepare two additional copies of the invoice in a foreign language. In the invoice, indicate the transit currency account. If the transaction amount is more than 5,000 euros, open the transaction passport and wait for the money.
Step 5
When the money arrives in your transit account, decide which currency you need. If you want rubles to be credited to your current account, give an order to the bank to sell currency and transfer money to the ruble account. If you need currency, transfer money from transit to foreign currency account. In addition, you can leave part of the money in foreign currency, and transfer part to a friend in rubles.
Step 6
Remember that registration of this document is carried out in chronological order from the beginning of the year. An extract can be made not only on a computer, but also manually.
