OPTIMIZATION OF TAXATION OF OPERATIONS ON IMPORTS OF GOODS USING THE EUR.1 CERTIFICATE

Abstract

The relevance of the study of legal aspects of state regulation of the movement of goods across the customs border of Ukraine, the mechanism of taxation of such transactions and optimization of their taxation is due to the imperfection of current legislation of Ukraine. Foreign economic activity, namely the import of goods, is the main source of revenue of the state budget of Ukraine, the most important factor in solving key economic and social problems. However, such transactions require clear regulation, documentation and proper accounting. The purpose of the article is to substantiate the importance of issuing a EUR.1 certificate by a non-resident supplier to optimize the taxation of import operations. The article analyzes the rules of current regulations that determine the features of documentation of import transactions, considered the mandatory details of primary documents: contract, additional agreement to the contract, specification to the contract, invoice, payment order to pay the supplier, price list for goods, export declaration, CMR (international consignment note), quality certificate for goods. The order of drawing up and registration of documents is revealed. The algorithm of calculation of customs value of goods and calculation of customs payments, namely VAT and duties is considered. At import in calculation of the sum of the VAT not only customs value of the goods, but also the sum of the duty, the excise tax are considered. The document that allows the goods to pass customs control is a properly executed cargo-customs declaration. The customs declaration is the main document used to declare (declare) to the customs authority information about the goods that are the subject of a foreign trade agreement. The basic and additional list of primary documents is singled out. Commercial and customs documents are basic for customs clearance of goods, and all others – additional (shipping, transport and insurance, technical, warehousing documentation). Features of formation of indicators of the cargo customs declaration and control by the accountant of the sums of the taxes which are subject to payment are considered. In order to optimize the taxation of import transactions, it is necessary to obtain from a foreign counterparty a certificate EUR.1, which confirms the origin of goods and gives the right to carry out customs clearance of goods using the preferential duty rate. The practical value of the study lies in the possibility of reducing customs duties to one third of the value of goods.