According to the instructions of the Central Bank of Russia No. 3671-U (dated June 11, 2015), a number of changes were made to Instruction No. 138-I regarding the procedure and timing for issuing a transaction passport, which is required when conducting currency transactions on the territory of the Russian Federation and outside Russia, for example in countries such as Ukraine, Kazakhstan, Scotland, Germany and others.

What's happened?

A transaction passport is a document drawn up during transactions for which settlements in foreign currency are expected between parties who are residents and non-residents of an authorized bank, or rather through their accounts. The purpose of their registration is currency control.

When is a transaction passport issued?

When carrying out currency transactions, you should know when registration of a PS is required.

1) When making such payments as payments for exported or imported goods (during import-export) into the customs territory of the Russian Federation or beyond its borders, including under a barter transaction, this also includes the provision of services, sale of information, including exclusive rights on the results of intellectual activity, within the framework of a foreign trade contract that was concluded between an individual or legal entity, a resident and a non-resident of the bank.

2) To carry out a foreign exchange transaction under a loan or credit agreement.

Also, the instructions clearly state that a transaction passport is not issued under a contract if its amount does not exceed 50 thousand US dollars and up to 5 thousand dollars under a loan agreement. There are also a number of cases when the execution of such a document is not required.

• currency transactions between non-residents and residents who are not individual entrepreneurs;
• between a non-resident and the Government of the Russian Federation or the Central Bank and a number of other cases.

Decor

After concluding an international agreement with a counterparty, a PS should be issued at the bank. All payments must be made through the bank where the document was opened. Or it should be opened in a territorial branch of the Bank of Russia.

The PS specifies information relating to the international agreement and contains:

• all details of both parties to the contract or concluded loan agreement;
• the currency of the contract/agreement is indicated;
• sum;
• date and number;
• currency for payments and their form;
• signature of the parties to the agreement/contract (first and second persons of the organization).

To open a transaction passport, you must provide the following documents to the bank:

• agreement/contract;
• 2 copies of PS;
• permission from the authority performing currency control;
• a number of other documents prescribed in Article 23 of the Federal Law (Part 4), including those relating to the identity of the resident, the scope of his activities (code, payer’s identification number and others).

Documents must be submitted within the period established by law, but no later than the beginning of fulfillment of obligations under the terms of the contract. The bank makes a decision to open a PS within three days.

Banking control sheet for the transaction passport

The Bank carries out accounting and control of transactions, the settlement of which is carried out using foreign currency. To do this, the resident must provide a certain package of documents that confirm the import-export of goods and related to the implementation of such operations. Based on the latter, the bank creates a bank control sheet and maintains it electronically. In the process of conducting international commercial transactions, it may be necessary to extend the validity of the PS or make certain changes. This must be done within the framework of current norms and procedures established

Closing the transaction passport instruction No. 138

To close a PS, each resident must write a corresponding application to the bank. It is served in the following cases:

• 1) If the PS is subsequently transferred from one bank branch to another.
• 2) When closing all accounts.
• 3) After fulfillment of the terms of the contract, including by a third party.
• 4) When a resident assigns claims under a loan agreement or contract.
• 5) If the registration of the PS was carried out by mistake and in some other cases provided for in this instruction and the addendum to it.

The application to close the PS must be written in accordance with the established form (you can easily find a sample on the Internet) and contain all the necessary information specified in the paragraphs of the current instructions (see MTI).

Chapter 10. The procedure for creating and maintaining a bank control statement

10.1. In relation to a contract (loan agreement), the fulfillment of obligations under which requires the execution of a PS, the PS bank generates and maintains in electronic form a bank control statement in the manner established by Appendices 6 and to this Instruction.

10.2. The formation and maintenance of the bank control statement is carried out by the PS bank on the basis of the following documents and information:

transaction passports;

data on currency transactions subject to storage by authorized banks in accordance with Chapter 4 of this Instruction;

certificates of currency transactions (corrective certificates of currency transactions);

certificates of supporting documents (corrective certificate of supporting documents);

information on declarations for goods registered by customs authorities, received in accordance with the Regulations on the transfer of information on declarations for goods;

banking control statements (sections II - IV, sections II - III, clause 12.2 of this Instruction;

other documents and information, the requirements for submission of which by a resident to the PS bank are established by this Instruction, including information contained in the contract (loan agreement), as well as other documents and information available at the PS bank.

10.3. The formation of a bank control statement and the entry of information into it is carried out by the PS bank within the following time frames:

when registering a PS - no later than the date of registration of the PS, with the exception of registration of the PS in the case established by clause 12.2 of these Instructions;

when drawing up a PS and transferring information from the bank control statement (sections II - IV of the bank control statement under the contract (sections II-III of the bank control statement under the loan agreement) in the case established by clause 12.2 of these Instructions - no later than five working days after the date of registration PS;

when accepting a certificate of currency transactions (corrective certificate of currency transactions) or a certificate of supporting documents (corrective certificate of supporting documents) - no later than five working days after the date of their acceptance;

when the PS bank independently reflects, on the basis of information available to it, information about the withholding by correspondent banks of a banking commission for the transfer of funds from the amount of funds due to the resident under a contract (loan agreement), or from the amounts of returned funds previously transferred to a non-resident under a contract (loan agreement) agreement), in the case provided for in paragraph 9.6 of these Instructions, no later than three working days after the month in which the specified funds were received into the resident’s account;

upon receipt of information about declarations for goods registered by customs authorities - no later than the next business day after the date the PS bank generates a receipt for acceptance of an electronic message in accordance with clause 13 of the Regulations on the transfer of information about declarations for goods;

when closing a PS - no later than two working days after the date of closing of the PS;

when re-registering the PS or accepting the PS for service - no later than five working days after the date of re-registration of the PS or the date of acceptance of the PS for service.

10.4. When the PS bank maintains a bank control sheet for a PS accepted for servicing in connection with the transfer of a contract (loan agreement) for servicing in the cases established by Chapters 14 and this Instruction, as well as in the case established by clause 12.2 of this Instruction, the PS bank is not responsible for the reliability and immutability of the information contained in the electronically submitted banking control statement.

10.5. In the statement of banking control under a contract (loan agreement), under which the agreement was drawn up when conducting a foreign exchange transaction or fulfilling obligations in a way other than settlements, as a result of which (which) the amount of obligations under the contract (loan agreement) became equal to or exceeded the equivalent of 50 thousand . US dollars, information about the fulfillment of obligations that occurred before the execution of the PS under such a contract (loan agreement) is not entered by the PS bank into the bank control statement generated for it.

10.6. If, after the date of closure of the PS under the contract on the grounds specified in clause 7.1 and clause 7.9 of these Instructions, the storage period for the bank control statement established by clause 19.8 of these Instructions has not expired, and to the PS bank in accordance with the Regulations on the transfer of information on declarations of goods information about amendments to the declaration of goods has been received, information about which is contained in section III of the bank control statement, the PS bank reflects in the specified bank control statement information about the changes received in the manner established by this Instruction, without re-registering the PS.

If, as a result of reflecting information on changes received in the bank control statement, a violation of the requirements of Article 19 of the Federal Law “On Currency Regulation and Currency Control” is revealed, the PS bank in accordance with Bank of Russia Regulation No. 308-P dated July 20, 2007 “On the procedure for transfer by authorized banks information about violations by persons carrying out currency transactions of acts of currency legislation of the Russian Federation and acts of currency regulation bodies", registered by the Ministry of Justice of the Russian Federation on August 6, 2007 N 9957, on August 13, 2009 N 14529, on August 3, 2012 N 25104 ("Bulletin Bank of Russia" dated August 15, 2007 N 46, dated September 2, 2009 N 52, dated August 17, 2012 N 48-49) (hereinafter referred to as Bank of Russia Regulation N 308-P), generates a violation message and transmits it to the foreign exchange authority control, which has the right to apply sanctions for violations.

font size

INSTRUCTION of the Central Bank of the Russian Federation dated 04-06-2012 138-I ON THE PROCEDURE FOR PRESENTATION OF DOCUMENTS AND BY RESIDENTS AND NON-RESIDENTS TO AUTHORIZED BANKS... Relevant in 2018

The procedure for generating a bank control statement under a contract

1. The heading part of the bank control statement from the PS shall indicate:

full or abbreviated corporate name of the PS bank;

date in the format DD.MM.YYYY and number of the PS issued under the contract.

2. The data contained in the PS is transferred to section I “Information from the transaction passport”, with the exception of the data contained in the PS in section 7 “Reference information”.

Clause 7 “Reference Information” of Section I of the Banking Control Statement is filled out on the basis of documents and information available to the PS Bank as follows.

Subclause 7.1 “Information about the permit” indicates information about the permit in force in accordance with Article 28 of the Federal Law “On Currency Regulation and Currency Control”.

Columns 1 and 2 indicate the number and date of issue of the permit in the format DD.MM.YYYY, respectively.

Column 3 indicates the amount of the permit in the contract currency.

Column 4 in the format DD.MM.YYYY indicates the expiration date of the permit.

If the resident does not have such permission, subclause 7.1 is not completed.

In subclause 7.2 “Special terms of the contract” in field 7.2.1 the symbol “*” is indicated if the PS is executed under the contract specified in clause 9.5 of these Instructions. Field 7.2.2 indicates the frequency of payments by the resident in days under such a contract based on the terms of the contract. In other cases, subclause 7.2 is not completed.

2. Section II “Information on payments” is formed on the basis of data from certificates of currency transactions, data on currency transactions subject to storage by authorized banks in accordance with Chapter 4 of this Instruction, as well as other documents and information available to the PS bank related to carrying out foreign exchange transactions by a resident under a contract, taking into account the following.

The law is simple: In an electronic document, the numbering of paragraphs corresponds to the official source.

If the payment currency and the contract currency coincide, columns 7 and 8 reflect the data indicated in columns 5 and 6, respectively.

In column 10, in accordance with OKSM, the digital code of the country of location of the payee's bank is indicated when funds are written off from the resident's account, or the digital code of the country of location of the payment sender's bank when funds are received in favor of the resident.

In column 11, the symbol “*” is indicated if the information in this line was changed on the basis of a certificate of currency transactions, in the header part of which the symbol “*” is indicated in the “Adjustment Sign” field. In other cases, column 11 is not filled in.

In column 12, if, in accordance with the certificate of currency transactions, funds are credited (written off) to a resident’s account opened with a non-resident bank, in accordance with OKSM, the digital code of the country of location of the non-resident bank through the account through which the settlements were made is indicated by contract. In other cases, column 12 is not filled in.

3. Section III “Information on supporting documents” is formed on the basis of the information contained in certificates of supporting documents, as well as other supporting documents and information available to the PS bank, taking into account the following.

If the currency of the confirming document and the contract currency coincide, columns 7 and 8 reflect the data indicated in columns 5 and 6, respectively.

In column 11, the symbol “*” is indicated if the information in this line has been changed on the basis of a certificate of supporting documents, in the header part of which the symbol “*” is indicated in the “Adjustment Sign” field. In other cases, column 11 is not filled in.

In column 13, at the discretion of the PS bank, additional information may be indicated.

Section III is not completed if the PS is executed under the contract specified in clause 9.5 of these Instructions.

4. Section IV “Information on monitoring compliance with the requirements of Article 19 of the Federal Law “On Currency Regulation and Currency Control”” is formed if the PS bank does not have information about the receipt by a resident of funds from a non-resident for goods transferred to a non-resident, work performed for him, services provided to him , information and results of intellectual activity transferred to him, including exclusive rights to them, or in the absence of information about the transfer of goods by a non-resident to a resident, the performance of work for him, the provision of services to him, the transfer of information and results of intellectual activity, including exclusive rights to him on them, on account of the advance payment made by the resident.

The indicators of section IV are calculated by the PS bank based on the data from section II and section III of the bank control statement, for which in columns 2 and 3, respectively, dates are indicated that coincide with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.

The calculation of section IV indicators is carried out accordingly as of the date of expiration of the expected period specified in column 9 of section II or in column 10 of section III (hereinafter referred to as the date of expiration of the expected period). The calculation is carried out after the expiration of the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, the acceptance by the PS bank of such certificates, including if they are filled out by the PS bank, the deadlines for the PS bank to enter information from the submitted certificates into the bank statement control.

4.1. In subsection IV.I, for contracts providing for the export of goods from the territory of the Russian Federation, the performance by a resident of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 1, 3 and 9), in the case if, when calculating the indicators of subsection IV.I, the value of column 7 is greater than zero, the following information is indicated.

Column 4 (with the exception of bank control statements containing information in paragraph 7.2 of Section I) indicates the expected amount of funds received from a non-resident to repay a commercial loan provided by a resident, which is calculated as the sum of the values ​​​​of Column 8 of Section III for the lines for which in the column 4 indicates the codes of types of supporting documents 01_3, 02_3, 03_3, 04_3, in column 9 - sign “2” and the date indicated in column 10 is earlier than the expiration date of the expected period or coincides with it.

Column 5 indicates the amount of funds credited to the resident’s account to repay a commercial loan, which is calculated as the sum of the values ​​in column 8 of section II for lines for which column 4 contains codes for types of currency transactions 10200, 20200, 22200, 22210 and the date indicated in column 2 is earlier than the expected expiration date or coincides with it.

Column 6 indicates the sum of the values ​​in column 8 of section III for lines for which column 4 contains codes of types of supporting documents 10_3, 13_3 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 7 is calculated as follows:

Column 7 = Column 4 - Column 5 - Column 6.

In column 8, when sending information to the currency control authority in accordance with Bank of Russia Regulations dated July 20, 2007 N 308-P “On the procedure for the transmission by authorized banks of information on violations by persons carrying out currency transactions, acts of currency legislation of the Russian Federation and acts of currency regulation authorities ", registered by the Ministry of Justice of the Russian Federation on August 6, 2007 N 9957, August 13, 2009 N 14529, "__" _______ 2012 N _____ ("Bulletin of the Bank of Russia" dated August 15, 2007 N 46, dated September 2, 2009 N 52 , dated "__" _________ 2012 N ________) (hereinafter referred to as Bank of Russia Regulation N 308-P), the date of its transfer is indicated in the format DD.MM.YYYY.

4.2. In subsection IV.II for contracts providing for the import of goods into the territory of the Russian Federation, the performance of work by non-residents, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 2, 4 and 9), in the case if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information is indicated.

Column 2 in the format DD.MM.YYYY indicates the date of the next working day after the expiration date of the expected period.

Column 3 indicates the digital code of the contract currency from column 4 of paragraph 3 of section I of the bank control statement.

Column 4 indicates the amount of the expected fulfillment of obligations by the non-resident by transferring goods to the resident, performing work for him, providing him with services, transferring to him information and results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident, which is calculated as the amount values ​​of column 8 of section II for lines for which column 4 contains codes of types of currency transactions 11100, 21100, 23100, 23110, and the date indicated in column 9 is earlier than the expiration date of the expected period or coincides with it.

Column 5 indicates the amount for supporting documents, which is calculated as the sum of the values ​​in column 8 of section III for lines for which column 4 contains codes of types of supporting documents 01_4, 02_4, 03_4, 04_4, in column 9 - sign “3” and the date, indicated in column 3 is earlier than the expected expiration date or coincides with it.

Column 6 indicates the sum of the values ​​in column 8 of section II for lines for which column 4 contains codes of types of currency transactions 11900, 21900, 23900, 99010, and the date specified in column 3 is earlier than the expiration date of the expected period, or matches her.

Column 7 indicates the sum of the values ​​in column 8 of section III for lines for which column 4 contains codes of types of supporting documents 10_4, 13_4, and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 8 of subsection IV.II is calculated as follows:

Column 8 = Column 4 - Column 5 - Column 6 - Column 7.

In column 9, when sending information to the currency control authority in accordance with Bank of Russia Regulation N 308-P in the format DD.MM.YYYY, the date of its transmission is indicated.

5. Section V “Final data of settlements under the contract” is formed as follows.

Column 1 in the format DD.MM.YYYY indicates the date of calculation of the final data under the contract.

In column 2, in accordance with the OKV or the Classifier of Clearing Currencies, the digital code of the contract currency is indicated.

Column 3 indicates the amount of funds credited to the resident’s account, which is calculated as the sum of the values ​​in column 8 of section II for lines for which column 4 contains codes for types of currency transactions 10100, 10200, 11900, 20100, 20200, 21500, 21900, 22100 , 22110, 22200, 22210, 22300, 23900, 99010.

Column 4 indicates the amount of funds, which is calculated as the sum of the values ​​in column 8 of section II for the lines for which column 4 contains codes for types of currency transactions 10800, 11100, 11200, 20500, 20800, 21100, 21200, 22800, 23100, 23110, 23200, 23210, 23300.

Column 5 indicates the sum of the values ​​in column 8 of section III for the lines for which column 4 contains codes of types of supporting documents 01_3, 02_3, 03_3, 04_3.

Column 6 indicates the sum of the values ​​in column 8 of section III for the lines for which column 4 contains codes of types of supporting documents 01_4, 02_4, 03_4, 04_4.

Column 7 indicates the sum of the values ​​in column 8 of section III for the lines for which column 4 contains codes of types of supporting documents 10_3, 13_3.

Column 8 indicates the sum of the values ​​in column 8 of section III for the lines for which column 4 contains codes of types of supporting documents 10_4, 13_4.

Column 9 indicates the balance of settlements under the contract, determined as follows:

column 9 = (column 5 - column 3 - column 7) - (column 4 - column 6 - column 8).

In the event of a change in the contract currency, data under Section V is generated in each contract currency.

6. At the discretion of the PS bank, other information may be included in the bank control statement.

Appendix 7
to the Bank of Russia Instructions
dated June 4, 2012 N 138-I
"About the order of presentation
residents and non-residents
authorized document banks
and information related
with currency transactions,
procedure for obtaining passports
transactions, as well as accounting procedures
authorized foreign exchange banks
operations and control
for their implementation"

7. Background information
7.1. Permission details	N permissions	date of issue	Amount in contract currency	Expiration date of the permit

Order
formation of a bank control statement under the contract

With changes and additions from:

The date from the DT registration number, which is indicated after the first separating character "/", is transferred to column 3 in the format DD.MM.YYYY.

Column 4 indicates the type code of the supporting document 01_3, the first subsection of column 1 DT) contains the letters “EC”, or the type code of the supporting document if the direction of movement of goods contains the letters “IM”.

In the case of placing goods under the customs procedure of a free customs zone or closing the procedure of a free customs zone * (1), column 4 indicates the type code of the supporting document 01_4, if the direction of movement of goods (the first subsection of column 1 DT) contains the letters “EC” or the code type of supporting document 01_3, if the direction of movement of goods contains the letters “IM”.

Column 6 indicates the total cost of goods actually paid or payable in accordance with the terms of the contract under which the PS was issued (second subsection of column 22 DT), excluding the total cost of the part of goods not released by the customs authorities * (2) in the currency of the contract price.

When a resident indicates in column 6 of the certificate of supporting documents submitted to the PS bank in accordance with clause 9.8 of these Instructions, the information is transferred through a separator in the form of the symbol "/" in column 6 of subsection III.I after the information from the DT is transferred through a separator in the form of the symbol " /" the value of column 6 of the certificate of supporting documents, indicated after the separator in the form of the symbol "/".

Columns 7 and 8 repeat the data indicated in columns 5 and 6, respectively.

In column 9, if a resident submits a certificate of supporting documents to the PS bank in accordance with clause 9.8 of this Instruction, the value of column 9 of the certificate of supporting documents is transferred.

clause 9.8 DT, column 2 of subsection III.I, column 9 of subsection III.I indicates:

1 - if column 4 contains the confirmation document type code 01_3;

4 - if column 4 contains the confirmation document type code 01_4.

Column 9 of subsection III.II in this case is not completed.

In column 10, if a resident submits a certificate of supporting documents to the PS bank in accordance with clause 9.8 of this Instruction, the value of column 10 of the certificate of supporting documents is transferred.

If the resident fails to provide the PS bank with a certificate of supporting documents in accordance with clause 9.8 of this Instruction or if the certificate of supporting documents submitted by the resident in accordance with clause 9.8 of this Instruction does not contain information about the DT, the registration number of which is contained in column 2 of subsection III.I , column 10 of subsection III.I is not completed.

Column 11 indicates the symbol “*” and the serial number of the correction (for example, *(1)), if the resident has submitted a corrective certificate of supporting documents or if the customs authorities send changes affecting previously transmitted information about the DT.

If a resident has submitted documents confirming the need to use in the calculations the indicators of sections IV and information on DT, which is included in subsection III.II, column 11 indicates the capital letter of the Russian alphabet “P”. If column 11 contains the symbol “*” and the serial number of the adjustment, the letter “P” is indicated through a separator in the form of the symbol “/” (for example, *(1)/P);

In other cases, column 11 is not filled in.

code for the specifics of declaring goods (column 7 DT);

code of features of a foreign economic transaction (column 24 DT);

information about the decision taken by the customs authority regarding goods (column “C” of the DT);

the total cost of the part of the goods not released by the customs authorities in the currency of the contract price;

separated by the symbol ";" (semicolon) registration number of DT (registration numbers of DT) when placing the goods under the previous customs procedure, indicated (indicated) in column 40 of DT.

If any of the listed indicators is missing, the separator is saved (for example, **,PTD,010,00,20,100000;, or 96,PTD,010,00,20,;, or 40,010,00,10,;10508010 /050313/0002881).

If the bank receives a PS DT containing additional information *(3), such information is reflected in column 13.

In column 13, at the discretion of the PS bank, other additional information may be indicated*(4).

If a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.1 of this Instruction, subsection III.I is formed by the PS bank from the information contained in the certificates of supporting documents, as well as in other supporting documents and information available to the PS bank, with taking into account the following.

Columns 2 - 6, 9 and 10 contain information from the corresponding columns of the certificate of supporting documents.

If the currency of the confirming document and the contract currency coincide, columns 7 and 8 reflect the data indicated in columns 5 and 6, respectively.

Column 11 indicates the symbol "*" and the serial number of the adjustment (for example, *(1)) if the information in this line was changed on the basis of a certificate of supporting documents, in the header part of which the symbol " is indicated in the field "Adjustment Attribute" *" and the serial number of the correction (for example, *(1)). In other cases, column 11 is not filled in.

Column 12 contains information from column 11 of the certificate of supporting documents.

If a resident submits to the PS bank a certificate of supporting documents drawn up on the basis of the documents specified in subclause 9.1.1 of clause 9.1 of this Instruction, the number of this subclause is indicated in column 13 of the corresponding line.

the actual date of payment of the security (bill) or the date of its transfer by endorsement and (or) in connection with the assignment of a claim (assignment) by making personal endorsements on it in the format DD.MM.YYYY (indicated when closing the PS);

sign of payment for a security (bill of exchange) - the number "1" is indicated, or when it is transferred by endorsement and (or) in connection with the assignment of a claim (assignment) by making personal endorsements on it - the number "2".

digital code of the payment currency in accordance with the OKV (indicated when closing the PS);

payment amount in currency units (indicated when closing the PS).

If any of the listed indicators is missing, the separator is retained (for example, 11/10/2014;01/15/2014;643;11/01/2014;840;10000 or 11/10/2014;01/15/2014;643;11/01/2014;2;; or 11/10/2014;;643;11/01/2014;1;840;100000).

In column 13, at the discretion of the PS bank, other additional information may be indicated*(5).

Subsection III.I is not completed in the case specified in the first sentence of paragraph 9.5 of these Instructions.

5. Section IV “Information on monitoring the fulfillment of the requirements of Article 19 of the Federal Law “On Currency Regulation and Currency Control” is formed if the PS bank does not have information about receipt by the resident within the time period specified in column 10 of subsection III.I (subsection III.II in in the case specified in paragraph 4 of this Procedure), from a non-resident of funds for goods transferred to a non-resident, work performed for him, services provided to him, information and results of intellectual activity transferred to him, including exclusive rights to them, on deferred payment terms or in the terms specified in column 9 before the separator in the form of the symbol ";" of Section II, in the absence of information from the PS bank about the transfer by a non-resident to a resident of goods, the results of work performed for him, the provision of services to him, the transfer of information and the results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident or the PS bank’s lack of information about the return of such advance payment. In the case specified in this paragraph, such a banking control statement is sent to the currency control authority in accordance with Bank of Russia Regulation No. 308-P.

The indicators of section IV are calculated by the PS bank on the basis of the data of section II and subsection III.I, as well as on the basis of the data of subsection III.II in the case specified in paragraph 4 of this Procedure, bank control statements, for which dates are indicated in columns 2 and 3, respectively , coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.

The calculation of Section IV indicators is carried out as of the expiration date specified in column 9 before the separator in the form of the symbol ";" section II or in column 10 of subsection III.I (subsection III.II in the case specified in paragraph 4 of this Procedure) (hereinafter referred to as the expiration date). The calculation is carried out after the expiration of the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, taking into account the deadlines for the PS bank to accept such certificates, including if they are filled out by the PS bank, and the deadlines for the PS bank to enter information from the submitted certificates in the bank control sheet.

5.1. In subsection IV.I, for contracts providing for the export of goods from the territory of the Russian Federation, the performance by a resident of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 1, 3, 9), in the case if, when calculating the indicators of subsection IV.I, the value of column 7

In column 2

Column 3 indicates the digital code of the contract currency from column 4 of clause 3 of section I.

Column 4 (with the exception of bank control statements containing information in paragraph 7.2 of Section I) indicates the expected amount of funds received from a non-resident to repay a commercial loan provided by a resident, which is calculated as the sum of the values ​​​​of column 8 of subsection III.I (subsection III.II in the case specified in paragraph 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values ​​of column 8 of subsection III.I (subsection III.II), indicated after the separator "/", for the lines for which in column 4 01_3, 02_3, 03_3, 04_3, 15_3, in column 9 - sign “2” and the date indicated in column 10

Column 5 indicates the amount of funds credited to the resident’s account to repay a commercial loan, which is calculated as the sum of the values ​​in column 8, column 4 indicates the codes for the types of currency transactions , , , , , and the date indicated in column 2

Column 6 indicates the sum of the values ​​in column 8, column 4 indicates the codes of the types of supporting documents 10_3, 13_3, 16_3 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 7 is calculated as follows:

column 7 = column 4 - column 5 - column 6.

Column 8 in the format DD.MM.YYYY indicates the date of transfer of information to the currency control authority in accordance with Bank of Russia Regulation N 308-P.

5.2. In subsection IV.II for contracts providing for the import of goods into the territory of the Russian Federation, the performance of work by non-residents, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 2, 4, 9), in the case if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information is indicated.

Column 2 in the format DD.MM.YYYY indicates the date of the next working day after the expiration date of the expected period.

Column 3 indicates the digital code of the contract currency from column 4 of clause 3 of section I.

Column 4 indicates the amount of the expected fulfillment of obligations by the non-resident by transferring goods to the resident, performing work for him, providing him with services, transferring to him information and results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident, which is calculated as the amount values ​​of column 8 of section II for lines for which column 4 contains codes for types of currency transactions , , , , and the date indicated in column 9 is earlier than the expiration date of the expected period or coincides with it.

Column 5 indicates the amount for supporting documents, which is calculated as the sum of the values ​​in column 8 of subsection III.I (subsection III.II in the case specified in paragraph 4 01_4, 02_4, 03_4, 04_4, 15_4, in column 9 - sign “3” , as well as lines for which the confirmation document type code 16_3 is indicated in column 4 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 6 indicates the sum of the values ​​in column 8 of section II for the lines for which column 4 contains codes for types of currency transactions , , , , and the date indicated in column 2 is earlier than the expiration date of the expected period or coincides with it.

Column 7 indicates the sum of the values ​​in column 8 of subsection III.I for lines for which column 4 contains codes of types of supporting documents 13_3 and the date indicated in column 3 is earlier than the expiration date of the expected period or coincides with it.

Column 8 of subsection IV.II is calculated as follows.

From March 2018, a Central Bank instruction will come into force that will make life easier for companies working with foreign partners, and this will affect the foreign trade activities of small businesses. It will become easier and faster to process money transfers under foreign trade contracts. The most important changes are as follows.

Russian companies will no longer need to issue a transaction passport from banks - a document that the bank needs in order to make a payment abroad. Now such passports must be issued for transactions worth more than $50,000. The bank issues a transaction passport, as a rule, in three days, some banks charge a fee for this. From March 1, instead of a transaction passport, the bank will register a foreign trade contract and, as before, open a bank control statement. Registration should take one day. The entrepreneur must provide the bank with a contract along with information about the deadline for completing settlements under the contract.

Banks will not register all contracts, but only those whose amount exceeds the limit established by law. For import contracts and loan agreements this is 3 million rubles, for export contracts – 6 million rubles. If the amount in the contract is less, it does not need to be registered. The amount for export contracts that require registration with banks has doubled.

The number of documents required for currency transactions is reduced. If previously, when debiting and crediting funds using a transaction passport, a bank client was required to provide a certificate of currency transaction, now this requirement is canceled. Only in the case of an advance payment under a contract that has been registered, the client will need to inform the bank of the terms for returning the advance in the event of non-delivery of goods. However, you will still have to submit documents to the bank that are the basis for conducting currency transactions (contracts, invoices, etc.).

The procedure for processing transactions for amounts less than RUB 200,000 will be simplified. in equivalent. The bank may not require documents at all for such currency transactions. Now, without providing documents, you can carry out transactions in amounts of no more than $1000. From March 1, when conducting a foreign exchange transaction in the amount of up to 200,000 rubles. You will only need to submit to the bank a payment order with a currency transaction code.

If you issued a transaction passport in February, before the innovations take effect, you don’t have to close it after March 1 - the bank will close it itself, and the foreign trade contract will be registered automatically. And if the documents are submitted to the bank for verification, but the passport processing has not started, the contract will also be registered automatically. There is no need to collect information again.

All these changes will significantly reduce the time it takes to complete currency transactions and simplify payment procedures. But the abolition of transaction passports is unlikely to allow small businesses to save on commissions - a commission will still be charged for registering contracts, and they will have to pay a commission for currency control, since no one has canceled it.

These changes will make life easier for small importers and exporters, but we must not forget that banks are still required to identify violations of currency laws and forward information to currency control authorities. Responsibility for violating currency laws remains – and even increases.

The execution of foreign exchange transactions has been simplified, but at the same time, sanctions for violators of the law are being tightened. From May 14, 2018, changes to Art. 15.25 of the Code of Administrative Offenses “Violation of currency legislation.” Now the provisions of this article apply not only to companies, but also to company managers and individual entrepreneurs. The fine for illegal currency transactions can reach the entire amount of the transaction, and managers will be fined 20,000–30,000 rubles. For repeated currency violations, the manager may be disqualified for a period of six months to 3 years. Also, in 2018, changes to Art. 193 of the Criminal Code - “Evasion of obligations to repatriate funds in foreign currency or Russian currency.” They have tightened penalties for violating currency laws – up to imprisonment for up to 5 years.