Confirmation of transportation costs - Documentsemployees of this goal are extremely important to substantiate this kind of costs. How to documely substantiate the specified costs and what the nuances should be taken into account, consider in our material.
What is transportation costs?
Transportation costs are the costs of the organization associated with the provision of services for the delivery of various goods: goods, materials, fixed assets. Depending on the method of transportation, the type of goods, as well as departure and destination sites, a list of documents that substantiate expenses may vary.
According to paragraph 1 of Art. 252 Tax Code of the Russian Federation The taxpayer may take into account the costs when calculating income tax, if they have:
- documenting;
- economic justification.
Thus, to display transport costs in expenditures in determining the tax base for income tax, it is important to have their real confirmation on paper.
On the peculiarities of tax accounting of transportation costs, read in the material .
The most common type of transport services is the delivery of goods from the supplier to the buyer. The side on which the expenses themselves fall is determined by the terms of the sale contracts. Costs can be incurred:
- merchant goods;
- buyer.
In this case, transportation can be carried out by the following persons:
- seller themselves;
- buyer using own vehicles;
- a third-party company with which concludes a contract or seller, or the buyer.
Consider the features of the documentary design of shipping costs carried out by the seller and the buyer in the independent transportation of goods or with the involvement of the mediator.
On the classification of transportation costs for tax accounting, see Material .
What documents must be kept when delivery of goods?
Implementing the sales of goods, the seller is obliged to set up the buyer:
- invoice (exclusion - the use of special mode);
- commodity invoice in the form of TORG-12;
- other commodity and transport documents are a consignable consignment note (TTN) and transport invoice (TN).
Torg-12 is the primary document drawn up by the seller in 2 copies (one - for itself, the other - for the buyer). It contains information on the implemented matsiness and is a confirmation of the transition of ownership of them from the seller to the buyer.
TN (Appendix 4 to the Decree of the Government of the Russian Federation of 04/15/2011 No. 272) records the cost of transportation services, i.e. the amount of transportation costs. It indicates the information:
- about the sides of the transaction;
- transported TMC;
- additional documents;
- vehicle carrying delivery;
- paragraph and date of loading / unloading of goods;
- shipping date;
- other data.
At the same time, TN is not a document, on the basis of which it is possible to postpone the goods, and serves as a primary document for justifying transportation costs.
As for the TTN (form 1-T), it is a primary document, not only confirming the organization's transportation costs, but also reflects the information necessary for the write-off and posting of the TMC. TN contains two parts - commodity and transport, and also includes the following details:
- number TTN;
- date of its preparation;
- product information;
- details of the participants of the transaction;
- other data provided for by the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.
What documents can you justify the carriage of goods by the supplier?
Under the carriage of goods by the supplier can be understood 2 delivery options:
- The supplier independently delivers the goods to the buyer.
- The provider concludes a contract with the carrier that transports the goods to the destination.
If the supplier, accounting for a contract with the buyer, provides for the supply of goods on its own, then the delivery can be made with the following features:
- The supplier may not allocate in the contract separate shipping cost, laying it in the price of the goods (first case).
- The supplier has the right to register in the contract the shipping cost (second case).
Depending on the above conditions, the documentation of the delivery services changes:
- In the first case, the supplier is only a travel sheet, which will confirm the fact of delivery and costs for it.
- In the second case, he needs to put a commodity and transport invoice (TTN) or transport invoice (TN) to the buyer.
If the supplier has attracted an intermediary for the transport of goods, the document flow will be:
- The supplier may write a TTN in 4 copies. In this case, one copy remains from the supplier, three other are transmitted to the intermediary carrying out transportation. The intermediary, having delivered delivery, transmits 3 copies by TTN to the buyer who stifles their signature on them. One copy remains at the buyer. Based on the 2 remaining mediator accounts for the services provided. At the same time, one of the instances of TTN, signed by the buyer, together with the act is returned to the seller.
- If the supplier instead of TTN decided to arrange TN, it will take three copies of this document: one is intended for the carrier, the second is the seller, the third to the buyer. Confirmation of the fact of transport services for the supplier can serve as a TN, signed by the buyer and carrier.
How to justify the transportation made by the buyer?
It should be noted that during the independent transportation of the goods by the buyer from the warehouse of the Seller, TN and TTN are not compiled. And the journey of the expenses incurred by the buyer will be the travel sheets (the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 03-03-10 / 123).
If the buyer concludes an agreement with an intermediary, his actions should be as follows:
- You can arrange a TTN in 4 copies, where the buyer fills only the transport section. After that, the specified documents are transmitted to the carrier to fill in the supplier of the commodity section. By filling out the TN, the supplier transmits 3 copies of the carrier. By adopting a cargo, the buyer leaves one copy, and the remaining 2 presents the carrier, on the basis of which he is the act.
- If the buyer is TN, then it must indicate itself as a consignee and shipper. This TN is drawn up in 2 copies - one remains at the buyer, the other is transmitted to the transport organization.
Documentary confirmation of expenses on international transport has its own characteristics. About them - in our materials:
RESULTS
Transportation costs are found practically in any credibility. The presence of all necessary confirmation documents is of great importance for suppliers, and for buyers, since it allows to reduce income tax costs.
QUESTION: Ltd. carries out services for the transportation of export and import cargo by road under the transportation expedition agreement as an expeditionant, which provides for the following reader responsibilities:
Organize transportation of cargo by transport and on the customer's route;
Conclude a contract of transportation on your own behalf;
Ensure shipment, obtaining and preservation of cargo and other duties.
To provide services under the Treaty of Transport Expedition, LLC concludes contracts for transportation with third parties (further by carriers).
Export and import cargoes are Russian and foreign companies.
During the international cargo transportation, the vehicle with the cargo is held by international car items (MAPP). When passing the MAPP, employees of customs authorities put marks or prints in customs declarations, in the international transport invoice (CMR) on the export / import of goods.
When providing services taxable VAT in a zero rate, the taxpayer is obliged to submit documents to the tax authorities confirming the legality of the application of this rate. The list of documents is established in paragraph 3.1 of Art. 165 Tax Code. It includes:
Contract (copy of the contract) of the taxpayer with a foreign or Russian face for the provision of these services;
Copies of transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation (import of goods into the territory of the Russian Federation).
In the Tax Code of the Russian Federation, there is a requirement to provide the forwarder of documents confirming the right to apply 0% on VAT in the event of an implementation of the EAEU Customs Territory. Among the supporting documents, it is necessary to provide a declaration on goods and transport documents (in the case of export by road CMR) with the checks of customs authorities "Export resolved" (is affixed by the release custom) and the "item is export" (is affixed in the customs paragraph at the intersected border).
At the moment, when exporting goods outside the Customs territory, the EAEU applies simplified customs declaration (UPD) without cargo inspection. Customs authorities do not set marks and prints indicated above on the CMR invoice. Customs authorities do not give clear information about the reasons for the absence of seals of customs officers in the CMR, referring to: p. 4 art. 163 Customs Code of the Customs Union - the departure of goods from the Customs territory of the EAEU is allowed with the permission of the customs authority. The permission of the customs authority on the departure of goods from the Customs territory, the EAEP is issued by staging on the customs declaration or other document that allows them to export from the customs territory of the EAEU, and transport (transportation) documents of the corresponding marks of the customs authority.
In accordance with Art. 204 of the Federal Law of 27.11.10 N 311-FZ "On Customs Regulation in the Russian Federation" Declaration for goods is submitted in electronic form.
Based on the foregoing, please give explanations on the following issues:
1. Does the CMR need a marking of customs authorities (MAPP) on the export of goods outside the Customs territory of the EAEU in order to confirm the VAT rate of 0 percent?
2. Is the lack of "Issuable Release" marked in the CMR invoice to confirm the rate of 0% on VAT?
3. What other document can be confirmed by the border crossing as a confirmation of 0% VAT for the tax authority, in case there are no stamps of the customs authority on the CMR invoice, and the goods declaration were made in electronic form?
4. What documents should be submitted to the tax authority to confirm the VAT rate provided that the goods were exported outside the Customs territory of the EAEU and the declaration was electronic?
Answer: In connection with the letter on documentary confirmation of the zero value-added tax rate against transport and expedition services, when organizing international transportation of goods, the Department of Tax and Customs Policy reports the following.
According to subparagraph 2.1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the zero value added tax rate applies to the transport and expeditionary services, the list of which is established by this sub-item provided by Russian organizations on the basis of the contract of transportation expedition in organizing international transportation of goods between Points of departure and destination, one of which is located in the territory of the Russian Federation, and the other - outside the territory of the Russian Federation.
The legitimacy of the application of the zero tax rate regarding these services is confirmed by the documents provided for in paragraph 3.1 of Article 165 of the Code, including copies of transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation, with a marking of the Russian customs authority confirming the export of goods outside the territory of the Russian Federation (import of goods into the territory of the Russian Federation). At the same time, the presentation of the customs declaration (its copies) to confirm the validity of the application of the zero value added tax rate for such services is not provided for.
Given the following, taxpayers providing transport and expedition services in organizing international transportation, in order to confirm the validity of the application of the zero rate of value added tax to the tax authorities, copies of transport, shipping documents with the checks of customs authorities are made in accordance with the relevant acts of customs legislation governing their order Spass.
It is simultaneously reported that this letter does not contain legal norms or general rules specifying regulatory prescriptions, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated August 7, 2007, No. 03-02-07 / 2-138, a guide letter has an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not prevent the laws of tax laws and fees in Understanding that differs from the interpretation set out in this letter.
Overview of the document
Information on the issue of documentary confirmation of the Zero VAT rate on transport and expeditionary services in organizing international transportation of goods.
In order to confirm the tax authorities, copies of transport, shipping documents with checks of customs authorities are presented.
1) What documents should we have from a foreign carrier of the cargo to take into account the cost of the translation of the PSC? Acts, contracts, invoices? What language? What a form ... apparently their acts will differ from ours ...? 2) VAT, fees, duties paid by me to the customs of one payment. Apparently it was necessary different? What are the now confirming the documents on the amount of the VAT paid, I have to put in the country to take VAT in the offset
1) According to the explanations of the controlling authorities, in the implementation of international road transport of goods confirmation of the conclusion of a contract for the carriage of goods is an international invoice. It should contain information established by the provisions of the Convention on the Agreement of International Road Transportation of goods, signed in Geneva on May 19, 1956, the most commonly applied by the international transport invoice of CMR. In addition, any documents decorated for customs turnover of that country in which costs (for example, invoises, vouchers are carried out (for example, invoices, vouchers, etc.) can confirm the services of translating. At the same time, the documents compiled in a foreign language must have a lasting translation into Russian (paragraph 3 of paragraph 9 of the Regulations on accounting and reporting);
2) The Tax Code does not say that the company must allocate VAT in a payment order for the transfer of customs payments. Therefore, even if there is no breakdown by type of payments (VAT, customs duty, fees) to the customs authorities in the payment order for the transfer of customs authorities (VAT, customs duty, fees). As a document confirming the right to deduct when importing goods, it is necessary to submit bills on the total amount of customs payments.
Along with payment documents, testifying to pay VAT at customs, it is possible to use confirmation in the form approved by the Order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. This document confirms the payment of VAT when importing goods and is issued by customs at the request of the Organization.
The rationale for this position is given below in the materials of the "Glavbuch system" Commercial version.
1.Inate:General rules
The requirement to apply the transport invoice, the form of which is approved by the Russian rules for the transport of goods (PPG), does not apply to international road haulage. *
Features of taxation of international road transport We have not considered. Nevertheless, briefly describe international requirements for documents.
The contract of carriage is established by the invoice (it is called the CMR-invoice). The invoice is drawn up in three original copies signed by the sender and carrier (transport agent). The first copy of the invoice is transmitted to the sender, the second accompanies the cargo, and the third remains with the carrier (Article 4, paragraph 1 of Art. 5 KDPG). The invoice certifies the cargo acceptance by the carrier (paragraph 1 of Art. 9 KDPG). *
But the special form of the CDP does not establish. The Convention only lists information required for reflection in the invoice. It is also reported that Contracting Parties can make any other indication in the invoice, which will be considered necessary (art. 6 of the KDPG).
The sender is obliged to join the invoice or provide the necessary documents to the carrier and communicate all the required information for the implementation of customs and other formalities (clause 1 of Article 11 of the CDP).
Upon arrival of the cargo in the place provided for for its delivery, the recipient has the right to demand the transfer of the second instance of the invoice. He gives a receipt in taking cargo (paragraph 1 of Art. 13 KDPG).
List of documents
The list of documents that should be decorated in confirmation of certain expenses, as well as the procedure for their compilation of the Tax Code of the Russian Federation are not defined. Therefore, in practice, any documents available to the organization should be assessed with whether they can (together with other evidence) confirm the fact and amount of costs incurred or not. At the same time, depending on the actual circumstances of the transactions and conditions of financial and economic activities of the Organization in each specific case, expenses may be confirmed by different documents. *
In particular, in confirmation of expenses may be presented:
- primary accounting documents: overhead, acts, travel sheets, commodity and cash checks, etc.;
- other documents, directly or indirectly confirming the costs incurred: orders, contracts, customs declarations, travel certificates, documents decorated on the customs of the business turnover of the country in which costs (for example, invoises, vouchers), and so on. *
Such an order follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The legitimacy of such an interpretation of this norm is confirmed by judicial practice (see, for example, the definition of the Constitutional Court of the Russian Federation of June 4, 2007 No. 320-O-P, determination of the WHAT of the Russian Federation of June 17, 2009 No. You-5445/09, the resolution of the FAS North -Caspain dated February 17, 2009 No. A42-2570 / 2007).
All documents must be decorated in accordance with the requirements of the legislation. In particular, each primary accounting document must contain mandatory details listed in paragraph 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. The lack of mandatory details does not allow to recognize the document confirming incurred costs. In this case, other documents will be required to confirm them. For example, to confirm costs for the purchase of goods (works, services) for cash, one only cash checks is not enough. In the cash receipt there is no name and signatures of persons who have completed the operation and responsible for its proper design. In addition, the cash receipt testifies only to the fact of payment of goods (works, services) (paragraph 2 of the provisions approved by the Decree of the Government of the Russian Federation of July 23, 2007 No. 470). Therefore, to confirm the appropriate expenses for the purpose of income tax, in addition to the cash receipt, it is necessary to have:
- expense reports;
- commodity checks;
- receipts to the arrival cash order.
Similar explanations are contained in a letter of the Federal Tax Service of Russia of June 25, 2013 No. E-4-3 / 3/11515.
Situation: How to confirm the cost of acquiring property abroad. The buyer is the foreign representation of the Russian organization. The property is made on accounting by the head office of the organization in Russia
Confirm the costs incurred in the acquisition of property (works, services) abroad, you can documents issued in accordance with the country's business norms in which the transaction has been committed.
When purchasing property (works, services), such documents may be contracts, transfer acts, accounts, as well as documents confirming that the seller (performer) was calculated. * In addition, to substantiate the costs incurred abroad, you can use documents indirectly confirming the fact of expenses (customs declarations, orders for business trips, travel documents, etc.). Such a conclusion makes it paragraph 1 of Article 252 of the Tax Code of the Russian Federation. At the same time, the documents drawn up in a foreign language must have a lasting translation into Russian (paragraph 3 of paragraph 9 of the Regulations on accounting and reporting). This is explained by the fact that official office work in all organizations is conducted in Russian as the state language of Russia * (paragraph 1 of Art. 16 of the Law of October 25, 1991 No. 1807-1, Art. 68 of the Constitution of the Russian Federation).
Similar explanations are contained in the letters of the Ministry of Finance of Russia of February 16, 2009 No. 03-03-05 / 23, of March 20, 2006 No. 03-02-07 / 1-66.
Elena Popova,
State Counselor of the Tax Service of the Russian Federation I Rank
Documenting
Documents confirming the right to deduct when importing goods are:
- foreign economic agreement (contract);
- invoice (account);
- customs declaration;
- payment documents.*
In practice, for the payment of VAT when importing goods, some importers are transferred to the account of the customs of the advance, from which, if the Customs tax is on the payment of the Customs tax chosen the necessary amount (Article 73 of the Customs Code of the Customs Union). As these amounts are written off, the importer must apply tax deductions to the Department of VAT VAT. At the same time, the customs should be requested to report on the expenditure of funds made as advance payments (paragraph 4 of Art. 73 of the Customs Code of the Customs Union). This report (along with the documents listed above) is a confirmation of the fact of using an advance payment on the payment of tax.
To deduct the sum of advance payments before they are credited to the payment of VAT, importers are not entitled. Such explanations are contained in the letter of the Ministry of Finance of Russia dated June 21, 2012 No. 03-07-08 / 158.
When importing imported goods, the invoice does not make out. The data of the customs declaration (number and date, amount of VAT) and payment document confirming the actual payment of tax on customs, register in the book of purchases (paragraph 17 of the II of Annexes 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
Customs Declarations (their copies, certified by the head of the organization or chief accountant) and payment documents confirming the payment of VAT, hold for four years (para. 5).
Olga Tsibizova,
Head of the Indian Tax Department of the Department of Tax and
Customs and Tariff Policy of the Ministry of Finance of Russia
Question: The organization concludes a contract for transporting export and import cargo with a foreign company (Germany). What taxes should pay for a foreign company - carrier? Is it possible to exemption from the taxation of income paid by the Russian organization by a foreign firm - carrier, what documents are necessary to submit to the tax inspection? ("Moscow Tax Courier", 2002, N 24)
"Moscow tax courier", N 24, 2002
Question: The organization carries out services for the transportation of export and import cargo by road under the transportation agreement agreement, which provides for the following expedition duties:
- to organize transportation of cargo by transport and on the customer's route;
- to conclude a contract of transportation on your own behalf;
- Ensure shipment, obtaining and preservation of cargo and other duties.
The carrier of export and import cargo is a foreign company (Germany).
What taxes should pay for a foreign company - carrier? Is it possible to exemption from the taxation of income paid by the Russian organization by a foreign firm - carrier, what documents are necessary to submit to the tax inspection?
Answer:
Department of the Ministry of the Russian Federation
On taxes and fees in Moscow
LETTER
dated August 27, 2002 N 26-12 / 39585
In accordance with Article.246 of the Tax Code of the Russian Federation (as amended by the Federal Law of 29.05.2002 N 57-FZ), which has entered into force on January 1, 2002, payers for the income tax of organizations are recognized as foreign organizations. receiving income from sources in the Russian Federation.
For incomes received by a foreign organization from sources in the Russian Federation, not related to its entrepreneurial activities in the Russian Federation through a permanent representation and to be taxed for income tax held at the source of payment, according to Article 309 of the Tax Code of the Russian Federation relate revenues from international transport.
Under international transportation in order to GL.25, the Tax Code of the Russian Federation refers to any shipping by sea, river or aircraft, a motor vehicle or railway transport, except when transportation is carried out exclusively between items outside the Russian Federation.
If the international treaty of the Russian Federation, which contains the provisions relating to taxation and fees, has established other rules and norms than those provided for by the Tax Code of the Russian Federation, the rules and norms of international treaties of the Russian Federation are applied.
In accordance with Article 8 of the Agreement between the Russian Federation and the Federal Republic of Germany on the avoidance of double taxation on taxes on income and property dated 29.05.1996, the income of the Contracting State of the Contracting State on the operation of marine or aircraft in international marine and air transportation can be taxed only in This Contracting State. This provision applies and with respect to income from the operation of river vessels.
The expression "International Maritime and Air Transportation" for the purposes of this Agreement means any transportation by marine or aircraft operated by the enterprise of one Contracting State, except in cases where the seabed or aircraft is operated exclusively between points located in another Contracting State.
Thus, income from international transport by road does not fall under the action of Article 8 "Income from international marine and air transport" Agreement between the Russian Federation and the Federal Republic of Germany on the avoidance of double taxation on income and property taxes on 29.05.1996. This means that the taxation of income from international transportation activities by road is subject to art. 7 "Profit from business activities" of the specified agreement.
Taking into account the provisions of the agreement, the income of the residents of Germany from carrying out activities on international transportation by road, which does not lead to the formation of a permanent representation, are not subject to income tax (income) in the Russian Federation (the basis: a letter of MNS of Russia dated 09.07.2002 N 23- 1-13 / 2-942-sh750).
In accordance with paragraphs.4 of paragraph 2 of Article 310 of the Tax Code of the Russian Federation in the event of revenues to foreign organizations, which, in accordance with international treaties (agreements), are not taxed in the Russian Federation, the tax agent is not retention of income tax, subject to the presentation of foreign organization Tax agent of confirmation provided for in paragraph 1 of Article 312 of the Tax Code of the Russian Federation.
In order to apply the provisions of the International Contracts of the Russian Federation with foreign states, Article.312 of the Tax Code of the Russian Federation obliges a foreign organization to submit to the tax agent that pays income, confirmation that this foreign organization has a constant location in the state with which Russia has an international treaty (agreement), Regulating questions of avoiding dual taxation. At the same time, the specified confirmation must be certified by the competent, in the sense of the appropriate agreement on the avoidance of double taxation, a foreign state body.
The Tax Code of the Russian Federation does not establish the mandatory form of documents confirming constant location in a foreign state.
As such documents, certificates may be applied in the form established by the internal legislation of this foreign state, as well as references in arbitrary form. These references are considered as confirming the constant location of a foreign organization in the event that they contain the following or similar wording in meaning:
- "It is confirmed that the company ___ (company name) ___ is (was) within ___ (specify the period) ___ face with permanent location in ___ (indicate the state) ___ in the sense of an agreement to avoid double taxation between the USSR / Russian Federation and ___ ( Specify the state) ___.
Since the constant location in foreign countries is determined on the basis of various criteria, the correspondence is established at the time of contacting the required document, in the issued document indicates the calendar year in respect of which constant location is confirmed.
To confirm the permanent location, the forms previously developed for these purposes may also be used in accordance with the instructions of the State Service Service of Russia of 16.06.1995 N 34 "on the taxation of the profits and income of foreign legal entities." At the same time, the direction of the Foreign Organization to the Tax Bodies of the Russian Federation and obtaining permission to irreplace the tax authorities from Russian tax authorities is not required.
All documents confirming the constant location are affixed with the press (stamp) of the competent (or authorized) authority of the foreign state and the signature of an authorized official (the basis: a letter of MNS of Russia from 02.04.2002 No. 23-13 / 1-482-M631) .
In accordance with Article 3 of the Agreement between the Russian Federation and the Federal Republic of Germany on the avoidance of dual taxation on taxes on income and property of 29.05.1996 by the competent authority in relation to the Federal Republic of Germany is the Federal Ministry of Finance or the authorized body.
Deputy
Head of Office
Advisor to the Tax Service of the Russian Federation
I rank
A.A.Glinkin
Russian tax courier, N 23, 2009
Topic: Tax Administration
SUBRICTING: Profit Tax
Healthy A.O.,
Expert Journal "Russian Tax Courier"
Wholesale organizations are constantly using the services of specialized carrier companies. And if the goods come in export-import operations, then in this case it is more profitable to conclude an agreement with a foreign company that will ensure transportation and forwarding of cargo from the territory of a foreign state to Russia (cargo export from Russia)
In accordance with the Civil Code, two types of contracts may be concluded for the delivery of goods - the shipping contract or transportation expedition agreement. The order of taxation of foreign company's income in Russia primarily depends on the type of activity (on the type of services provided). Therefore, in the contract concluded by the Russian organization with a foreign partner, it is necessary to clearly specify which service it is obliged to provide directly to transport the goods from one point to another or to organize transportation (that is, to hire a carrier, to ensure the shipment and receipt of the cargo, etc.). It is necessary to determine, arise from the Russian organization the obligation of the tax agent when paying the income of a foreign company or not.
Contracts of international transport and transport expedition: What is the difference?
In accordance with paragraph 1 of Article 785 of the Civil Code of the Russian Federation under the contract of transportation of cargo, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and give it to the person managed to receive the cargo (recipient), and the sender undertakes to pay for the transportation of the installation fee.
General conditions for transportation are determined by the rules for the carriage of goods by various types of transport, accepted on the basis of transport charters and codes. For example, in accordance with paragraph 5 of Article 4 of the charter of automobile transport and urban ground electric transport * International transportation is the export of goods outside the territory of Russia (import of goods into the territory of the Russian Federation) with the intersection of the state border of the Russian Federation. Transportation of cargo in international traffic by road can carry out a carrier - a legal entity or an individual entrepreneur who have committed to the international transport agreement.
________________
* Enforced by Federal Law of 08.11.2007 N 259-FZ.
The international air transport includes air transportation, in which the departure point and destination are located in the territories of two states or on the territory of one state, but at the same time it is an item (paragraphs) of landing on the territory of another state (paragraph 2 of Article 101 of the Air Code). In this case, a carrier may be a citizen or a legal entity having an aircraft on ownership, lease conditions or other legal grounds and using the specified aircraft for flights. The carrier must have a license for the right to carry out air transportation, as well as a certificate (certificate) of the operator.
So, international transportations carried out between items located in different states, provided that one of the points is located in the territory of the Russian Federation. A similar norm is given in paragraph 4.7 of Part II of Methodical Recommendations for the Taxation of Profit of Foreign Organizations, approved by the Order of the Ministry of Agriculture of Russia of 28.03.2003 N BG-3-23 / 150.
In contrast to the contract of transportation under the transportation expedition agreement, one party (forwarder) undertakes for remuneration and at the expense of the other side (client - a shipper or consignee) to fulfill or organize the implementation of the contracts for the shipping of the shipping (clause 1 of Article 801 of the Civil Code RF). That is, for this Agreement, the freight forwarder only organizes the shipping: concludes an agreement on a particular route on its own behalf of the client, provides loading (unloading) of goods, and also performs other services related to the transportation provided for by this Treaty.
Taxation of foreign company income under the international transport agreement
In accordance with paragraph 2 of subparagraph 8 of paragraph 1 of Article 309 of the Tax Code of the Russian Federation under international transport, any transportation by sea, river or aircraft, a motor vehicle or rail transport, except when transportation is carried out exclusively between items outside Russia.
The rules for taxation of the income of the foreign company received from international transportation depends on the procedure for carrying out activities in the Russian Federation.
Foreign carrier leads activities in the Russian Federation through a permanent representation
A foreign company is recognized as a fee for income tax if it operates in Russia through permanent representation and (or) receives income from sources in the Russian Federation.
The permanent representation of a foreign organization in the Russian Federation may be a branch, representation, office, bureau, office, agency, any other separate division or a different place of activity, through which entrepreneurial activities are regularly carried out in the territory of the Russian Federation (