Programs / 23.11.2019

Sberbank for legal entities currency transactions. What kind of transaction passport? The bank has the right to request documents for any payment under a foreign exchange agreement

Dear Clients- participants of foreign trade activities!

From November 20, 2018 1 the Directive of the Bank of Russia dated 07/05/2018 No. 4855-U “On introducing amendments to the Bank of Russia Instruction dated 08/16/2017 No. 181-I 2” comes into force, read normative document Bank of Russia can be found at the link).

The changes establish control over the return by residents from non-residents of granted loans and interest on them to their accounts in authorized banks 3 .

The obligation of residents to repay loans and interest is established by Law No. 64-FZ from April 14, 2018 for the following loan agreements:

prisoners after 04/14/2018;
concluded before 04/14/2018, the conditions of which were significantly changed after 04/14/2018.

To register an agreement to provide a loan to a non-resident, the resident is required to provide the Bank with information on the expected timing of repatriation foreign currency and (or) the currency of the Russian Federation.

Expected deadlines are calculated in accordance with Instruction No. 181-I (Appendix 3):

loan repayment terms and interest are determined based on loan agreement or are calculated by the resident independently;
the implementation period is added to the calculation credit organizations translation Money;
the expected period of repatriation of funds cannot exceed the date of completion of fulfillment of obligations under the loan agreement.

Information on the expected terms submitted by the resident is reflected by the Bank in the statement banking control under the loan agreement, clause 8.2 “Description of the payment schedule for repayment of principal and interest payments.”

The statement of banking control under loan agreements is supplemented with a section

V. Information on the resident’s fulfillment of the requirements of Article 19 of the Federal Law “On currency regulation and exchange control" 4 with subsections:

V.I – Information on repayment of the principal debt;

V.II – Information on payment of interest payments.

Responsibility for failure by a resident to fixed time the obligation to receive from a non-resident funds due under loan agreements is established by part 4 of article 15.25 of the Code of Administrative Violations Russian Federation(as amended by Law No. 64-FZ and Law No. 325-FZ 5).

When transferring a contract (loan agreement) for servicing to another authorized bank, the resident is obliged to provide new bank Contract accounting (hereinafter referred to as management bank) additionally the following information 6:

date of registration of the contract (loan agreement);
date of deregistration of the contract (loan agreement) in the previous management bank;
registration number of the previous bank of the management company.

Currently, the resident submits to the new management bank only a contract (loan agreement), or an extract from it and information about unique number contract (loan agreement).

When preparing a certificate of supporting documents for loan agreements with contract type code 5 – “provision of a loan to a non-resident”, you must indicate the following in the “Note” field:

“F” - in case of submission of documents confirming the occurrence of conditions for non-repayment of the loan (clauses 8-10 of part 2 of Article 19 of Law No. 173-FZ);

“P” - in the case of submission of documents confirming the fulfillment of obligations to pay interest payments by a non-resident in a way other than settlements.

We draw the attention of individual residents!

The requirements of Article 19 of Law No. 173-FZ on the repayment of loans and interest on them to accounts in authorized banks also apply to resident individuals.

Directive No. 4855-U approved the procedure for individual lenders to submit documents and information on loan agreements to the Bank, including:

when writing off foreign currency or the currency of the Russian Federation under a loan agreement, the amount of obligations of which is equal to or exceeds the equivalent of 3 (three) million rubles individual- the resident must also provide the authorized bank with information on the expected timing of repatriation of funds;
when repaying a loan, making interest and other payments by a non-resident under a loan agreement, a resident individual must provide the authorized bank with information about the purpose of such payment no later than 30 (thirty) business days following the day of crediting foreign currency or Russian currency to the individual’s account ;
other.

1 Directive of the Bank of Russia dated 07/05/2018 N 4855-U “On introducing amendments to the Bank of Russia Instruction dated August 16, 2017 N 181-I “On the procedure for residents and non-residents to submit supporting documents and information to authorized banks when carrying out currency transactions, about uniform forms accounting and reporting on currency transactions, the procedure and timing for their submission" (hereinafter referred to as Instruction No. 4855)
2 Instruction of the Bank of Russia dated August 16, 2017 No. 181-I “On the procedure for the submission by residents and non-residents of supporting documents and information to authorized banks when carrying out currency transactions, on uniform forms of accounting and reporting on currency transactions, the procedure and timing of their submission” (hereinafter referred to as the Instruction No. 181-I)
3 Compliance by the resident with the requirements of Article 19 of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” (hereinafter referred to as Law No. 173-FZ) as amended by the Federal Law of April 3, 2018 No. 64-FZ “On Amendments to the federal law“On Currency Regulation and Currency Control” and Article 15.25 of the Code of the Russian Federation “On administrative offenses"(hereinafter referred to as Law No. 64-FZ).
4 By analogy with agreements on the export and import of goods and services
5 Federal Law No. 325-FZ of November 14, 2017 “On Amendments to the Federal Law “On Currency Regulation and Currency Control” and Article 15.25 of the Code of the Russian Federation on Administrative Offenses” (hereinafter referred to as Law No. 325-FZ), which came into force on May 14 .2018
6 The specified information is sent to the resident by the previous management bank (the bank that deregisters the contract on the basis of 6.1.1 of Instruction No. 181-I).

Step 2. Fill out the form

In the dialog box, select the method of providing information - providing a contract. Fill out the form displayed on the screen, attach an electronic copy of the contract (for example, a scanned page). Additional information such as amount and currency, contract completion date, etc. may not be filled out. If you fill them out, the check will pass faster. Click on the green “Create” button at the bottom of the page

Step 3. Sign the document

Step 1. Open the currency transfer form

In the top menu, select the “Products and Services” section and click on the “Currency Control and Consulting” button. Click on the orange button " new document" In the drop-down menu, select “Register the contract”

Step 2. Fill out the form

In the dialog box, select the method of providing information - providing a contract. Fill out the form displayed on the screen, attach an electronic copy of the contract (for example, a scanned page). Additional information such as amount and currency, contract completion date, etc. may not be filled out. If you fill them out, the verification will go faster. Click on the green "Create" button at the bottom of the page

Step 3. Provide additional information about the currency transaction

The bank will request additional information about the foreign exchange transaction. It is necessary to indicate the type of contract and, if necessary, upload documents (if they were not previously provided)

Step 4. Sign the document

Check the accuracy of the information you provide to the bank. If there are no errors, click on the orange “Receive SMS code” button on the right and enter the received code in the input field

From March 1, 2018, transactions under contracts in foreign currency will need to be executed according to new rules. The Central Bank has approved new instructions for this.

Source: Central Bank Instruction No. 181-I dated August 16, 2017

Main

There will be no more deal passports.

Instead, banks will keep records of contracts whose value exceeds 3 million rubles.

The bank still has the right to request documents related to the transaction if it has suspicions. Even if the contract amount is less than 3 million.

The list and forms of documents for processing a transaction have changed. But you don’t have to figure this out: the bank will help.

What kind of transaction passport?

The transaction passport is a document that the bank draws up for an import or export contract. It is needed for exchange control. The transaction passport contains data from the documents provided by the client. When the parties fulfill their obligations, the transaction passport is closed. Then the bank transmits the transaction data to the Central Bank.

Ekaterina Miroshkina

economist

An import transaction passport is issued to the importer, that is, to the person who imports goods from abroad into Russian territory. Or when they order services from a non-resident in the territory of another state. Using the import transaction passport, the bank controlled how justified the payment to the address was. foreign company.

An export transaction passport is a document that is issued for the exporter. That is, the bank client sells goods abroad and receives money from there. The bank’s responsibility is to monitor payment terms and other terms of the agreement. To do this, an export transaction passport was issued for each contract.

If everything is not in order with the documents, the transaction passport will not be issued and payments will not be made. The bank has this right by law.

Who does this concern?

This applies to entrepreneurs and firms that import or export. For example, they sell goods abroad, provide services to foreign companies, or rent out property abroad. Settlements under such contracts are drawn up according to special rules. For example, to sell goods in Russia, it is enough to conclude a regular sales contract and receive money into your account. In order to sell the same product abroad, it was necessary to additionally issue an export transaction passport, and the fulfillment of the terms of the contract was controlled by the bank.

You cannot simply conclude an agreement with a non-resident and transfer money to him. You will have to involve the currency control department, provide documents to the bank and issue a transaction passport. Otherwise, it will not be possible to pay legally: the bank does not have the right to process the payment.

It takes time to collect documents and issue a transaction passport. You also need to pay for this according to bank tariffs. Such rules.

Will transaction passports be completely unnecessary?

Yes, from March 1, 2018 there will be no transaction passports. But this does not mean that settlements under contracts with foreign companies will be carried out automatically.

Currency controls are here to stay. But instead of issuing a transaction passport, the bank will register the agreement.

We write about changes in legislation for entrepreneurs and individuals, We tell you how investment instruments work and how to make money from the bank.

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By what rules will banks register contracts?

Banks will only register those contracts whose amount exceeds the limit. For import contracts and loan agreements - 3 million rubles, for export - 6 million rubles. If the amount in the contract is less, it is not registered.

In order for the contract to be registered, the bank must provide information about the contract and the details of the other party. There are different lists of information for import and export contracts. Employees of the currency control department will explain what is needed in a particular case and how to complete everything.

Registration of contracts will be carried out in one day. Calculations will become faster and easier.

The bank will not be able to refuse to register the agreement. If all the data is available, the contract will be registered in any case.

Does the bank have the right to request documents for any payment under a foreign exchange agreement?

No, not in any way. If the amount is less than 200 thousand rubles in ruble equivalent, according to the new rules, documents do not need to be provided.

Is it possible to divide the transfers into several payments up to 200 thousand and not provide anything to the bank?

It won't work that way. It is not the amount of payment that is important, but the amount of the contract. If it is more than 200 thousand, the bank may request documents on the transaction. If more than 3 million rubles for import or 6 million for export, the contract will be registered.

You can enter into an agreement with a foreign company and pay in rubles. Then you don't need to provide or register anything?

And the counterparty does not have to be a company abroad. It can work in Russia, accept or transfer rubles, and the transaction will fall under currency control. For example, if this is a representative office of a foreign company in Russia.

If the contract was concluded in 2017, and payments are made in 2018, what instructions should everything be drawn up?

Will work for all transactions in 2018 new instructions. The Central Bank explained what to do during the transition period.

If the transaction passport is issued but not closed, in 2018 it will be automatically closed and the agreement will be registered.

If the documents are being checked, but the passport has not yet been issued, it will not be issued. The contract will be registered on the basis of the same documents. There is no need to collect information to obtain an import or export transaction passport.

If the bank has managed to issue a transaction passport, you can ask and they will issue the document.

Will the new rules help you save money?

They will help, but not everyone. You will still have to pay for registration and accounting of contracts. Cancellation of the transaction passport does not mean cancellation of the exchange control fee. For a bank, this is almost the same job, just called differently.

Those who have contracts for small amounts. They will have to collect fewer documents. Plus, you can save on currency control fees.

Documents can be processed faster. Now the transaction passport is prepared in three days. Next year the contract will be registered in one day.

Here's how else you can save on processing foreign exchange transactions.

Study the bank's tariffs. Everyone has different commissions and conditions. There are tariffs where there are no currency control services at all. And there is one with a reduced fee and a limit on the amount of commission. You can choose the appropriate one depending on the turnover and transaction amounts.

Find out how you can transfer documents. Carrying originals and copies to the bank takes a long time. If something is missing, you have to go again. It is more convenient to upload scans to personal account or send to chat with the manager. If the bank has such a service, things will go faster.

Find a foreign exchange consultant. Import and export are more complicated than settlements with residents. Any violation will result in a fine. As a result, you can lose more than you earn. Find out from your bank who can help and whether there is a personal manager for complex issues. If the expert connects to the transaction on time, there will be no mistakes and you will be able to save money.

For creating certificates of currency transactions 138-I through the Sberbank Business Online system:

To create a new document list form Click the toolbar button.
To create a corrective certificates of currency transactions 138-I based on existing select required document V list form certificates on currency transactions 138-I , right-click on it and select from the context menu Document correction.
A window will open Certificate of foreign exchange transactions.

A number of fields in the window will already be filled in by the system. Fields with a white background must be filled in or edited manually. Fields with a gray background are filled in by the Sberbank Business Online system when filled out related fields.

Attention!
Enter or edit the values of the document details:
a. In field Number change the document number if necessary. By default, the system numbers documents in the order they were created during the calendar year.

Attention! When saving a document, the Sberbank Business Online system checks whether the document number is duplicated. If a copy of the same document with the same number has already been saved in the system this year, the document being generated will be saved with the next larger free number, and a message will be displayed about the new number.

b. In field date change the date of the document if necessary. By default, the field is filled with the current date.
c. In field Spanish indicate the full name of the document executor manually or from the employee directory
d. If necessary in the field Tel. indicate the phone number of the document executor.
e. In field Help from indicate the date of the certificate of currency transactions.
f. To generate a corrective certificate on currency transactions (138-I), fill in the field Adjustment.
g. In field Non-resident bank country code
h. In field Account No. please indicate your account number.

Fields Non-resident bank country code And Check are not filled in if the Payment Indicator field of at least one entry in the nested table is set to “3rd party transaction” or “Execution of letter of credit”.

i. Generate the required number of records on currency transactions.
When creating/editing a record of a currency transaction:

A. A window will appear Adding an entry.

Attention! A block may be displayed on the right side of the window Instructions for filling out the fields. When filling out the fields in this block, hints will be provided to correctly determine the values.

B. In the field Payment indicator indicate the appropriate sign. Values are selected from the drop-down list.
C. In the field Type of currency document indicate the type of document for which the certificate is being prepared.

Note: For new certificate generated from a settlement document, the Currency Document Type field is closed for editing

D. Indicate part of the details of the document for which the certificate is being drawn up in one of the following ways:
- Select the document for which the certificate is being prepared:
- Enter the details manually:
E. In the field Currency transaction type code select the code for the type of currency transaction from the directory.

When specifying codes for types of currency transactions, there are the following features:
- When specifying codes 61100 or 61135, information about documents does not need to be specified. That is, the fields Transaction passport number, Contract number, without a number And agreement date become unavailable for editing and their values are deleted.
- When specifying codes 61130 or 61200, further filling in the parameters of the certificate of currency transactions becomes impossible. At the same time, in the window Adding an entry the following information appears: “When specifying currency transaction type codes 61130, 61200, the Certificate of Currency Transactions is not filled out.”
F. In the field Payment currency code select the appropriate code from the currency directory.
G. In the field Amount of payment indicate the appropriate amount.
H. In the field Transaction passport number indicate the transaction passport number. The value can be entered manually or selected from the transaction passport directory.

When entering a value manually, you must follow following conditions:
- In 1-4 digits of the number you must indicate the year and month in YYMM format. In this case, the specified year and month must not exceed the current date.
- In 9-16 digits of the number, only numbers must be indicated. In digits 13-14 the value “GU” can be indicated.
- The 17th digit of the number must contain a digital value from “1” to “6” or “9”.
- The 18th digit of the number must indicate the digital value “0” if the 1-4 digits indicate a value not exceeding “1209” (that is, the date 09.12). Otherwise, the 18th bit must contain a digital value from “1” to “3”.
I. In the field Contract number indicate the contract number corresponding to the selected transaction passport, or fill in the selection field Without a number.
J. In the field agreement date indicate the date of signing the contract.
K. In the field use the currency directory to set the appropriate contract (loan agreement) currency code if it differs from the payment currency code specified in the field Payment currency code. This code must correspond to the currency code of the transaction passport, the number of which is indicated in the field Transaction passport number. Also this code can be set in the field automatically if the currency code is in the field Payment currency code different from the currency code of the transaction passport, the number of which is indicated in the field Transaction passport number.
If the selected value corresponds to the currency code specified in the field Payment currency code, then the value in the field Contract (loan agreement) currency code will not be installed.
L. In the field indicate the appropriate amount in the currency of the contract (loan agreement), the code of which is indicated in the field Contract (loan agreement) currency code.

The value in the field can be entered manually or calculated using a currency converter.

To make calculations using a currency converter, follow these steps:
- The mode field values will be automatically filled with the corresponding values from the window fields Adding an entry.
At the same time, in the field Result The result of currency conversion will be automatically reflected at the rate on the specified date.
- To exit the currency converter mode, click OK.
In this case, the value of the amount calculated using the converter from the field Result will be automatically set to the field Amount in the currency of the contract (loan agreement) window Adding an entry.

M. If necessary in the field Expected time indicate the expected period of fulfillment of obligations under the contract.

Note: Field Expected time filled out only for transactions on transaction passports with currency transaction type codes 11100, 21100, 23100, 23110 (these codes are marked in the directory of currency transaction codes as requiring an expected period), as well as in the absence of contract details (in the absence of values in the fields Contract number or without a number, and agreement date). In other cases, the field is not filled in and is closed for editing.
Date specified in the field Expected time, must be greater than the date specified in the field Date of the currency transaction document, and less than the date specified in the field Date of completion of obligations transaction passport specified in the field Transaction passport number.

N. In the field Note if necessary, please indicate Additional information.
O. Click OK.
P. You will be returned to the window Certificate of foreign exchange transactions.

Note: Value in field Payment indicator for all records of currency transactions should be the same.
j. In the block Attachments if necessary, create a list of additional files attached to the document in accordance with the instructions. "Creating and viewing attachments."
Review the document before saving.
Save the document.

As a result of performing these steps, the document will be created and saved.

Sberbank for legal entities currency transactions. What kind of transaction passport? The bank has the right to request documents for any payment under a foreign exchange agreement