When and how to fill out a certificate of supporting documents?

Currency control

It should be emphasized that this law does not provide for the submission of certificates of supporting documents by business entities.

This gap was filled by the Central Bank of the Russian Federation in Instruction No. 138-I dated 06/04/2012. As follows from the content of paragraph 1.5 of the above document, one of the forms of recording actions with foreign money performed by residents is information about supporting documents on currency control. The official form is available at the link below. It can also be obtained using the Consultant Plus legal reference system.

The distinctive features of this form are the following:

• it is filled out only if a transaction passport is produced;
• used when carrying out transactions that are not settlements (for example, import or export of goods, assignment, etc.).

The form is made in a single copy, which is submitted to the authorized credit institution.

Official form of certificate of supporting documents

Regulatory documents for currency control

In Art. 4 of the Law “On Currency Regulation and Currency Control” dated December 10, 2003 No. 173-FZ indicates the components of the currency legislation applied in the Russian Federation. This includes:

• first of all, Law No. 173-FZ itself;
• other laws, for example “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism” dated 07.08.2001 No. 115-FZ;
• resolutions of the Government of the Russian Federation;
• international treaties of Russia;
• regulatory acts of government bodies.

Among the latter, the most widespread are the acts issued by the Bank of Russia as the currency regulation body in the Russian Federation. The most important document regulating the activities of residents when implementing currency control is the Bank of Russia instruction “On the procedure for providing...” dated June 4, 2012 No. 138-I. From March 1, 2018, it will be replaced by Bank of Russia instruction No. 181-I dated August 16, 2017. The instructions - both current and introduced - regulate which documents in which cases should be submitted by residents when concluding and implementing foreign trade contracts. The deadlines and procedure for submitting such documents are also prescribed. one of the forms of submitting supporting documents for currency control below.

Sample of filling out a certificate of supporting documents

Clause 9.2 of the Instruction of the Central Bank of the Russian Federation dated June 4, 2012 No. 138-I stipulates that a properly executed form and the documents attached to it must be submitted to an authorized credit institution at a certain point in time.

The specified criteria are not arbitrary, but are strictly regulated by the legislation of the Russian Federation and depend on the date of registration of the confirmation forms or on the moment of affixing marks from the customs authorities on them. It is important to remember that in any case, the deadline for submitting a certificate of supporting documents is 15 working days from the occurrence of one of the two specified events.

It should be noted that in order to correctly determine the moment when the calculation of the fifteen-day period begins, one should focus on one of the following events:

• the latest date for signing the document;
• the moment of its entry into force;
• the day of its preparation in the absence of the above information;
• the number of import or export of goods reflected in the confirmation form.

In addition to the above, the correct completion of all sections of the certificate of supporting documents for export or import is of decisive importance for the fulfillment of the obligation for currency control.

Appendix No. 5 to the Instruction of the Central Bank of the Russian Federation dated June 4, 2012 No. 138-I not only approved the standard form of the certificate, but also put into effect an algorithm for filling it out.

We must remember that information should be entered into all fields and sections of the form in accordance with the requirements of the Central Bank of the Russian Federation.

Among the required details, the Bank of Russia named the section “sign of delivery” in the certificate of supporting documents. In this familiarity, when entering codes 01_3, 01_4, 02_3, 02_4, 03_3, 03_4, 04_3, 04_4, 15_3, 15_4 in column “4”, one of the following indicators should be reflected:

• “1” - in the case when a Russian person fulfills obligations under an advance from a foreign structure;
• if a non-resident is granted a deferment, then “2” must be written in section 9 of the certificate;
• the value “3” is entered when a foreign person fulfills an obligation on account of an advance;
• the number “4” means a commercial loan in favor of a resident.

In a slightly different order, you should fill out the “expected period” sign in the certificate of supporting documents. This field is formed only if there is a code “2” in section 9 and the codes of types of supporting documents 01_3, 02_3, 03_3, 04_3, 15_3 are reflected in column “4”.

A sample form can be found at the link below.

Sample of filling out a certificate of supporting documents

A certificate of supporting documents (hereinafter referred to as SPD) is a tool with which the state can monitor the implementation of currency legislation by importers (exporters) of inventory items abroad. Since the responsible bank is vested with the authority to control foreign exchange transactions, the Central Bank developed Bank of Russia Instruction No. 138-I dated June 4, 2012 “On the procedure for submitting...documents and information...”.

Certificate of supporting documents: when provided

When do you need to provide such a certificate? Only in cases of making a payment using a transaction passport, and not always.

A transaction passport is required when the amount of a contract with a non-resident is equivalent to or exceeds the amount of 50,000 US dollars at the exchange rate on the date of its conclusion (clause 6.5.3 of Bank of Russia Instruction No. 138-I dated June 4, 2012). It is better to issue a passport immediately after concluding a contract (agreement). Together with the transaction passport, the contract (agreement) itself is submitted, according to which this document is formed, plus other documents required for currency control, in accordance with Instruction No. 138-I.

Currency control requires filling out a certificate of supporting documents only when carrying out operations that are not settlements, for example, importing goods into the territory of the Russian Federation, or exporting goods from Russia, performing work, providing services, transferring results of intellectual activity, etc.

In what situations is it necessary to submit a certificate of supporting documents?

SPD is provided to the bank office upon completion (completion/diversification) of obligations under an international agreement concluded with a foreign partner, using a method other than mutual settlements. For example:

1. Assignment of claims;
2. Bank commissions;
3. Export or import of goods and materials;
4. Provision of services, etc.

Important!

From 2020, the obligation to provide SPD also applies to loan agreements.

Absolutely all residents of the Russian Federation working on the territory of the Russian Federation and carrying out services or export-import operations are required to provide SPD:

• Companies;
• Non-profit organizations;
• Self-employed population (private notaries, lawyers, etc.).

SPD is not provided if:

• assignment of powers to claim debt;
• filling out the SPD by the bank, at the request of the client;
• leasing;
• transfer of property for rent by agreement of the parties;
• insurance;
• provision of communication services.

That is, those agreements that do not provide for the need to issue a transaction passport (hereinafter referred to as TS). In this case, the contract must fix payments after a certain time period.

Important!

In situations where the contract provides for both fixed (not requiring the provision of a certificate of supporting documents) and one-time payments, the SOP for one-time transactions must be provided in the usual manner.

When is it necessary?

Residents of the Russian Federation are required to fill out SPDs and send them to the appropriate institutions when importing goods worth 3 million rubles or more, as well as when exporting transactions with a payment amount of 6 million rubles. In this case, the concluded contract must be registered with the appropriate credit institution, but it is not necessary to provide it.

It is not necessary to confirm documents by issuing a certificate only in two cases:

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• when concluding contracts for insurance, rent, provision of communication services and leasing, when fixed payments are made at a certain frequency;
• when closing a transaction passport directly under an agreement of assignment of the right of claim or transfer of debt to another person who is a resident of the Russian Federation.

Important: if a person works abroad under a non-resident contract, then there is no need to fill out the SOP for delivery. At this moment he is under the jurisdiction of another state.

Deadlines for providing a certificate of supporting documents

The bank verifies the SOP within 3 business days after submission.

Certificate of supporting documents for export

A certificate of supporting documents is one of the forms of accounting for currency transactions carried out by residents. The certificate form is contained in Appendix 5 to Instruction No. 138-I (corresponding to Appendix 6 to Instruction No. 181-I) and contains the following attributes:

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• full or abbreviated name of the servicing bank;
• corporate name of the legal entity or its branch, full name of the individual entrepreneur;
• date of preparation of the certificate;
• transaction passport number, and from 03/01/2018 - a unique contract number;
• serial number of the adjustment (if necessary);
• number, date, numeric code of the confirming document (for example, when a resident transfers property on lease, you must indicate code 15_3 or 15_4 upon receipt);
• code of the currency used, amount in this currency;
• a sign characterizing the supply (fulfillment of obligations on account of the advance payment / provision of deferred payment);
• the expected maximum period for receiving money from a non-resident, which cannot be later than the contract completion date.

The completed certificate is signed by the resident’s representative and certified by the seal of the organization. From 01.03.2018, the certificate in question will become a unified form of reporting and accounting for foreign exchange transactions of residents.

What is the liability for failure to provide a certificate of supporting documents?

Failure to submit SPD is considered a failure to comply with the requirements of currency legislation, for which Part 6 of Art. 15.25 of the Administrative Code provides for penalties.

What will be the delay of SPD?

A failure to provide or a delayed certificate of supporting documents is a violation of currency legislation. For residents who are late in submitting the SPD and its annexes, administrative liability is provided in the form of fines differentiated by the time of delay (Article 15.25 of the Administrative Code):

• up to 10 days - for a legal entity a fine of 5 - 15 thousand rubles, for individual entrepreneurs and officials - 0.5 - 1 thousand rubles;
• 10 – 30 days – fines 20 – 30 thousand rubles. and 2 – 3 thousand rubles. respectively;
• over 30 days – 40 – 50 thousand rubles. organizations and 4-5 thousand rubles - individual entrepreneurs.

Incorrect execution of the certificate or violation of its storage period is fraught with the same fines as if the documents are delayed for a month or more. Papers related to foreign exchange transactions must be stored for at least 3 years.

Algorithm for filling out a certificate of supporting documents

* In gr. 9. One of the code characteristics of the operation is indicated:

1 – fulfillment by the Russian representative of the terms of the contract on account of the received advance payment;

2 – provision by the Russian agent of a deferred payment;

3 - fulfillment by a non-resident of the terms of an international agreement on account of an advance payment;

4 – provision by a non-resident to a Russian representative of a deferred payment.

Nuances of filling out the correction:

• The “From” field indicates the date of completion of the primary SPD, subject to clarification;
• In the “Adjustment Attribute” field, the number of the refinement is indicated after the * symbol. For example, *5.
• Column 1 indicates the line number that contains the details of the supporting document to be adjusted. In this case, only the erroneous data is changed. Information that does not need to be corrected remains unchanged.
• In the “Note” field, you must indicate the details of the documents on the basis of which changes are made.

The correcting SPD must be submitted to the bank for currency control no later than 15 days after the execution of the amending documents. The current form and sample of filling out a certificate of supporting documents can be downloaded on our website.

How to fill out a certificate of supporting documents

The current form of a certificate of supporting documents and the procedure for filling it out can be found in Instruction of the Central Bank of the Russian Federation No. 138-I (Appendix 5), or downloaded from the website of the bank exercising currency control. Almost every column of the certificate has its own nuances when filling out; let’s look at the main ones.

The name of the bank to which it is provided and the name/full name of the certificate are entered in the header of the certificate. resident (organization, individual entrepreneur or individual).

Next, indicate the date of filling out the certificate and the number of the transaction passport, according to which supporting documents are submitted. When submitting a corrected certificate of supporting documents for currency control, its serial number is entered in the “Adjustment Sign” field, for example: *(2).

Column 1 contains the row number in ascending order.

Column 2 – number of the supporting document, incl. goods declaration. If the number is missing, “BN” is entered.

Column 3 – date of the supporting document (not indicated for the goods declaration).

Column 4 – reflects one of the codes given in clause 5 of the Procedure for filling out the Certificate.

Column 5 – currency code, according to the Currency Classifier (approved by Resolution of the State Standard of the Russian Federation dated December 25, 2000 No. 405-st).

Column 6 – the amount of the supporting document in foreign currency.

Columns 7 and 8 are required only if the currency codes of the document and the contract from the transaction passport do not match, otherwise the columns remain blank.

Column 9 “Delivery sign” in the certificate of supporting documents reflects the following information:

1 – the resident fulfills the obligations under the contract against the advance received from the non-resident,

2 – a non-resident receives a deferred payment from a resident,

3 – the non-resident fulfills his obligations on account of the advance already received from the resident,

4 - a resident receives a deferred payment from a non-resident.

If code “2” is indicated in column 9, and codes 01_3, 02_3, 03_3, 04_3, or 15_3 in column 4, then column 10 “Expected period” should be filled in in the certificate of supporting documents. This indicates the expected maximum period for receipt of money from a non-resident upon deferment of payment for goods transferred to him, services provided, etc. This period cannot end later than the date of completion of fulfillment of obligations under the contract specified in column 6 of section 3 of the transaction passport.

Column 11 is filled in when codes 02_3 or 02_4 are entered in column 4. According to the Classifier of World Countries (OKSM), the code of the country of the consignee/shipper is indicated when exporting/importing goods.

The certificate also has a “Note” field, in which you can provide additional information about the supporting documents: indicate the line number from column 1 to which the addition is being made, and the corresponding information is entered in the “Contents” field.

Checking the certificate confirming the documents by the bank

If the SPD is accepted, the bank sends stamped paper certificates to the client within 2 banking days. For electronic document management – ​​the date of acceptance and the digital signature of the responsible employee.

In case of refusal to accept the SPD, the bank returns all papers to the client indicating the reason for the refusal and the date the decision was made. With electronic document management, a letter is sent to the addressee explaining the reasons.

Possible errors due to which the bank decides not to accept SPD:

1. The SPD was filled out in violation of the standards of Instruction 138-I;
2. Inconsistency between the information in the SOP and the attached documents;
3. If the client provides an incomplete package of documents.

Where can I get a form for a certificate of supporting documents?

In accordance with instruction 138-I, a certificate of confirming income must be drawn up on form 0406010, which was developed by the Central Bank. But due to the fact that the transaction passport is always opened at a specific banking institution, it would be more logical to take the corresponding form from there.

Of course, you can use the standard form, which is defined in the instructions, but you must first check with the service organization whether this can be done and whether they have any special requirements for filling it out. A standardized form to fill out can be found here.

Certificate of supporting documents: 3 examples of preparation

Example No. 1.

Vital LLC provides services to a foreign client.01. 04.2016. A certificate of completion of work was issued in the amount of 3,463.8 euros. According to the contract, the non-resident will pay the entire amount no later than 05/31/2016. The tabular part of the SOP must be filled out as follows:

Example No. 2

Alternative LLC entered into a contract for the supply of goods to Germany in the amount of $193,633. The German buyer made an advance payment of 40% - $77,453.2. The balance of the amount - $116,179.8 will be transferred upon delivery of goods and materials. Expected date 07/19/2016 The TD was issued by customs on May 4, 2016.

Alfa Bank Certificate of Supporting Documents Currency Control

(clause 9.7 as amended by Alpha Bank Ufa official website bank certificate? Instructions of the Bank of Russia dated June 14, 2013 N 3016-U)

6. Column 5 indicates the digital code of the currency in accordance with the OKV or the Classifier of Clearing Currencies, in which the supporting document indicates the cost of goods, work, services, information and results of intellectual activity, including exclusive rights to them, or the amount of other execution ( changes, termination) of obligations under a contract (loan agreement). If the “Adjustment Attribute” field is filled out, column 1 indicates the line number of the SOP previously accepted by the PS bank, which contains information to be adjusted.

Clause 9.7 of Central Bank Instruction No. 138-I: (Part 6.4 as amended by Federal Law dated March 30, 2015 N 60-FZ)

Answers to pressing questions

Question No. 1.

In what form is SPD provided to the bank?

Answer.

The SPD is provided on paper in 1 copy to the bank branch that carries out currency control and where the PS is issued. All forms must be certified by the seal and signature of the client’s authorized representative.

The majority of banks today are connected to online banking and this certificate is accepted in electronic form, certified by an electronic digital signature. There is no need to certify documents before scanning.

Question #2.

Can a bank fill out an SOP on its own?

The answer is yes.

The bank has the right to fill out the SPD form at the request of the client. This service must be provided for in the bank account agreement.

Answer.

To the date 07/01/2016 it is necessary to add the approximate number of days required to complete all documentation according to business document flow. Moreover, such a date should not exceed the date of fulfillment of obligations specified in the contract.

Question #4.

Is it necessary to issue an SOP for the amount of bank commissions if their payment falls on the shoulders of the resident according to the contract?

Answer.

Yes. If funds are received into the client’s current account minus commissions from correspondent banks, provided that these expenses are indicated in an international agreement, then this method is considered different from payment. It is necessary to draw up an SOP for these amounts. In this case, the supporting document can be SWIFT (interbank message), which indicates the amount of commissions. When filling out the SPD in the “Note” field, it is necessary to indicate that, in accordance with clause such and such of the contract, the amount of commissions is paid at the expense of the Russian side.

However, if a commission is charged to a resident, but it is not provided for in the contract, this will be considered a violation of foreign exchange laws.

Question #5.

If international transactions are carried out by a branch, how to fill out the “Name of Resident” field?

Answer.

The name of the branch is indicated in the “Name of Resident” field. For example, “Olympic Branch” of InertGarant LLC. In this case, the use of international abbreviations is allowed.

Question #6.

LLC "Mercury" supplied goods and materials to Belarus. As a supporting document, an invoice in form TORG-12, signed by the seller, was attached to the SPD. However, the bank refused to accept the package of papers. Are his actions legal?

Answer.

Yes. According to clause 9.1 of Instruction 138-I, the resident has the right to provide commercial documents as confirmation of the fact of delivery, including the primary one, which includes TORG-12.

According to clause 6, part 2, article 9 of Law No. 402-FZ, the mandatory field for filling out is the “Signatures of the parties” field. Therefore, the absence of signatures of authorized persons of one of the parties to the agreement, the document is considered invalid.

Question #7.

Can a foreign seller's invoice serve as a supporting document?

Answer.

No. According to Art.
506 of the Civil Code of the Russian Federation, the seller is obliged to transfer accompanying documentation along with the goods. An invoice is an invoice for prepayment, which is not evidence and does not reflect the fact of delivery of goods. The courts are of the same opinion ( Resolution of the Federal Antimonopoly Service of the North Caucasus District dated September 28, 2010, in case No. A-53-9818/2009
).

Almost everyone who is involved with currency control is faced with a special form of certificate of supporting documents. It is better to find out in advance what this document is. After all, such operations themselves are becoming more and more in demand every year.

The role of a supporting document is played by any documents indicating that the contract or loan agreement has been completed or terminated. Such documents may also indicate that certain changes have affected the obligations described in the contract.

Here is the information that should be present in certificates of this kind:

1. Table. Which includes the amount in the corresponding currency units, according to the document for confirmation, the number of the customs declaration, the document code, the date of its preparation.
2. Transaction passport number indicated in the relevant papers.
3. Name of the legal entity responsible for filling out.
4. The name of the bank that requested the document.

When does such a document become mandatory?

• When foreign partners and non-profit organizations make payments.
• If entrepreneurs with legal entities provide legal services abroad.
• If persons with legal status carry out import-export operations.

Currency control and SPD

Without providing a certificate with documents to confirm, currency control by banks would be impossible. Financial specialists must check whether the information is true. The bank checks the certificates:

1. No later than 3 working days from the moment they are provided.
2. No later than 10 working days from the date of issue when registering in relation to the declared goods, which involves the transfer of an advance payment or deferred payment.
3. When depositing money.
4. When funds are debited from the current account.

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If errors and inconsistencies are detected, the bank simply does not accept the certificate. Incorrect documents will be returned, indicating the date and reasons for refusal.

Deadlines for document submission

If the transaction is carried out using a passport, the SOP is submitted to bank employees.

The certificate is generated to confirm that the other party has no complaints regarding the timing, quantity and quality of the transferred goods.

The very concept of “deadline for filing SPD” is very confusing.

The bank must receive the document no later than 15 days after the end of the month when all documents were signed for confirmation.

The main time for papers in the field of confirmation is considered to be the last date entered.

This is
the time when the original was signed, certified or executed,
or the same actions were carried out with a copy.

This gives many reasons to avoid possible fines associated with failure to meet the deadline. This rule is especially relevant for organizations with poor document circulation, when the return of the act may take a month or a month and a half.

You need to draw up the Articles of Association for an LLC, then refer to this article and everything will immediately become clear to you.

For currency control to be successful, it is enough to enter the required date and attach a scanned version of the document as confirmation.

Invoices become documents for confirmation if the non-resident refuses to sign the document stating that the work has been completed in full. But this condition must be written down in advance in the passport for processing transactions. To comply with all deadlines, you must pay close attention to the filing date.

Alfa Bank Certificate of Supporting Documents Currency Control

A copy of the SVO completed by the bank employee was handed over to the client, who, if a discrepancy or disagreement with the specified data was detected, was required to submit a certificate with corrections within 15 days. In addition to this document, the resident had to attach:

SPD is a form of accounting for financial transactions carried out in foreign currency.
Violation of the specified deadlines for submitting the corrective form threatened with administrative liability under Art. 15.25 of the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (see Amount of the supporting document Sign of delivery Expected period Code Operation Document No more than 15 banking days of the month following the registration of the TD Export (import) inventory items Customs declaration (hereinafter TD) Not later than 15 bank.

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Filling out the SPD

The filling procedure is described in detail in instructions from the Central Bank under number 138.

• There is a high probability that you will not have to fill out the “header”
  if the certificate was taken directly from the bank. It is enough to enter the unit number along with the name of the organization itself according to standard instructions. It is allowed to use abbreviations accepted in the business sphere.
• With the international format, they write the date when the certificate was filled out.
  Exceptions are situations when the bank itself asks to do something differently.
• The name of the organization is entered in the “name of the resident” column.
  For non-profit organizations, only full names are allowed, without abbreviations. Individual entrepreneurs write their full name; the use of abbreviations is unacceptable. The presence of passport data along with the registration certificate number is a mandatory requirement.
• The transaction passport number
  is described in the column with the corresponding name. When performing non-passport transactions, the column remains empty.
• Next comes the column with “Supporting documents”
  . Here you will need the paper number, the date in the international standard format. If there are several dates, you must indicate the last one.
• The column dedicated to the special code indicates the type of document.
  Here it is permissible to use not only numbers, but also underscores.
• The amount for which the transaction was concluded is indicated twice.
  First, it is expressed in currency according to the supporting document. Then comes the contract currency. Special currency codes are used - this is a digital designation taken from a directory with relevant information.
• Next comes the “Delivery Sign”.
  Here they write
  the direction in which the payment was made.
  And a way to fulfill financial obligations. Several options are possible: receiving an advance payment from a non-resident, making payment upon delivery, or making an advance payment.
• "Expected time."
  This date is calculated according to the conditions under which a particular contract was executed. The main thing is that the time should not be earlier than specified in the direct contract. Otherwise, the transfer turns out to be late.
• In the notes column they write about exactly how the deadline was determined.
  It is obligatory to provide a link to the document that served as the basis.
• “Country code”
  is a field with a digital code indicating a specific country. To indicate it, read the reference books and only then fill it out.
• The signatures of the chief accountant and manager
  confirm the accuracy of the data provided.

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The Certificate of Supporting Documents (SPD) in form 0406010 was introduced by the Central Bank of the Russian Federation on October 1, 2012, instead of the previous one from 2003. Its purpose is to control foreign exchange transactions, primarily import ones, in order to eliminate the unjustified outflow of clearing currency abroad. The SOP is submitted to the territorial branch of the bank that authorized the foreign exchange transaction by the resident who carried it out.

A resident may not necessarily be a citizen of the Russian Federation, the main thing is that he acts on the territory of the Russian Federation and under its jurisdiction. Together with the transaction passport and a package of documents confirming the legality of the transaction and the solvency of the non-resident (“on the other hand”), the SPD is included in the bank file on foreign exchange transactions. The SOP is provided in two copies.

Sample certificate of supporting documents for currency control in 2020

• upon actual execution of the contract;
• when assigning rights under a contract;
• when the transaction price changes;
• when offsetting or forgiving an obligation.

Thus, as of 2020, the contract price is no longer tied to foreign currency. Recalculation occurs according to the rate established by the Central Bank of the Russian Federation on the date of signing the agreement. There are a total of 29 code options in the Instructions, which are divided into groups: A certificate of supporting documents can be provided to the bank in the following ways:

To avoid delays, it is better to send to the currency control agent in advance.

The document is filled out only by residents of the Russian Federation who are engaged in foreign economic activity. It can be:

Who provides SPD

The general principle here is this: if there is a transaction from a resident, there is an SPD; if there is no transaction from a resident, there is no SPD. Therefore, SPD form 0406010 is provided by subjects of law of the Russian Federation conducting currency transactions with foreign counterparties:

• Legal entities carrying out commercial export-import operations.
• Legal entities performing work and/or providing services outside the customs territory of the Russian Federation.
• Non-profit organizations are legal entities that make mutual settlements with foreign counterparties.
• Individuals are individual entrepreneurs operating abroad and making mutual payments in foreign currency.

Explanation for individuals:

if you went to work abroad under a non-resident contract
,
“from there”, as a private individual, you do not need to provide SPD; you entered into a contract “there” and are subject to the jurisdiction of the host country for the duration of your work. In the same way, you do not need an SPD if you are employed and were sent on a business trip abroad with payment in foreign currency; in this case it is your employer's responsibility. But, for example, an individual welder-diver, registered as an individual entrepreneur and who has entered into a contract to perform work abroad, must obtain permission from the bank and provide an SOP - the contract is concluded “here”, according to the laws of the Russian Federation. But he can, if he trusts the counterparty, immediately go “there”, enter into a contract “there” as a private person, and then he does not need SPD. Unless, of course, the currency laws there are more liberal than the Russian ones, which is far from a fact for many quite civilized countries.

What kind of document is this?

A certificate of supporting documents is an instrument of state control of foreign exchange transactions. That is, its main purpose is that it confirms the validity of any financial transactions carried out in foreign currency. It is submitted to banking institutions, where it is analyzed and illegal procedures are identified.

Who is required to submit this type of document? In accordance with the law, accounting for currency transactions covers all residents of the Russian Federation. That is, this includes persons with foreign citizenship, but who carry out their activities on the territory of Russia. More specifically, the certificate must be submitted by the following persons:

• Legal entities . Applies to those who carry out commercial import-export procedures, as well as those who perform any work outside the customs territory of the Russian Federation.
• Non-profit organizations . This includes those legal entities that make payments to foreign companies in a currency other than the Russian ruble.
• Individuals . This category includes those individuals who carry out mutual settlements and also conduct commercial activities using foreign currency.

Regarding individuals and the need to submit a certificate of supporting documents, it is worth introducing some clarifications. The following categories of citizens do not have to submit the document:

• Individuals who carry out work activities under a “non-resident” contract. In this case, the person comes under the jurisdiction of the receiving state and is exempt from providing documents.
• Persons who were sent on a business trip abroad. In this case, this obligation falls directly on the employer.

More details about who should submit the certificate, as well as other nuances of this procedure, can be found in Instruction of the Central Bank of the Russian Federation No. 138-I.

Where to give SPD

As mentioned above, the purpose of the certificate of supporting documents is currency control. The SPD form is issued by the bank that issued the permit for the currency transaction, and by the territorial branch where you applied for the permit.

The forms of different banks differ from each other within the form established by the Central Bank of the Russian Federation (for example, with a header with the name and details of the bank), so the completed form of another bank may not be accepted. Simply: all operations to certify a foreign exchange transaction are carried out by one bank branch, which stores a dossier on it.

Where to submit the certificate?

As mentioned above, a certificate of supporting documents is submitted to the bank that issued the permit and supervised the financial transaction in foreign currency. But there is one caveat here - the document must be submitted precisely to the territorial office through which the transaction was executed.

This is due to the fact that financial transactions with currency are always stored in the archives of a particular branch, so when contacting other branches they will not be able to provide you with all the necessary information and data.

How to fill out SPD

The SPD is filled out according to the Instruction of the Central Bank of the Russian Federation No. 138-I dated 06/04/2012 (often they simply say: “Instruction 138”); the same document also approves the standard form of the SPD.

Filling out the SPD for a particular bank may have its own characteristics, so we will give only general instructions:

• If the “Bank Name” field in the header is left blank, you need to write the full name of the bank indicating the branch. Well-known abbreviations are acceptable, e.g. “VTB Bank, branch No. in such and such
  .”
• The date in the document header is indicated by default in the format YYYY DD MM. That's right, this is a date format generally accepted in international payments. There is no clear explanation why this is so. If the bank requires you to indicate the date as usual, in numbers or in words, do as the bank says. This is the date of compilation of the SPD.
• The “Name of Resident” field is filled in similarly to a bank for legal entities carrying out commercial operations. For NPOs, in any case, you must indicate the full name without any abbreviations. For individual entrepreneurs, in addition to the full name, indicate passport details and individual entrepreneur registration certificates.
• If the transaction is without a passport, leave the “Transaction Passport Number” field empty.
• In the “Date” column in the body of the SPD, the date is written in the usual way: DD MM YYYY in numbers. Here you need to write the date when the object of the transaction cleared customs upon import or export. It is taken from the customs document.
• The “Document Code” column is filled in with three numbers with a dash in ascending order. The transaction codes are given in Appendix 5 to the same Instruction of the Central Bank of the Russian Federation dated June 4, 2012 N 138-I. There are more of them, and they are written in a different format.
• If the transaction is undeclared, leave the next column “Customs Declaration Number” empty.
• In the payment columns, the currency codes in “In the currency of the document” and “Amount” are indicated according to the supporting documents, and in “In the currency of the contract price” - according to the transaction passport. If the transaction is non-passported, this column remains empty.
• “Delivery attribute” is filled in for transaction codes 01_3, 01_4, 02_3, 02_4, 03_3, 03_4, 04_3, 04_4. One of four values ​​is possible:

1. The resident fulfills the obligations under the contract with the non-resident by prepayment or advance payment.
2. The resident deferred the payment of the non-resident (gave him a commercial loan for the balance of the payment).
3. A non-resident fulfills a contract with a resident on an advance payment or advance payment.
4. The resident received a deferred payment (commercial loan for the balance) from a non-resident.

• If the “Delivery characteristic” indicates “2”, then you need to fill in the “Expected time” column in the format DD MM YYYY; otherwise it remains empty.
• In the column “Country code of the consignor (consignee)” the digital code of the country according to the directory is indicated, respectively, for import/export. If the cargo has crossed several borders, there is no need to indicate transit country codes.

Certificate of supporting documents: currency control

​Certificate of supporting documents for currency control: form

Let us explain some issues of filling out individual fields of the certificate of supporting documents: a) 1 - fulfillment by a resident of obligations under a contract on account of a previously received advance from a non-resident; The procedure for filling out the remaining indicators of the certificate of supporting documents can be found in Appendix 5 to Bank of Russia Instruction No. dated 04.06.2012 138-I.

b) 2 - provision by a resident of a commercial loan to a non-resident in the form of deferred payment;

c) 3 - fulfillment by a non-resident of obligations under a contract on account of an advance previously received from a resident;

Terms for provision and storage of SPD

For information about supporting documents, the deadlines for submission and storage are as follows:

• If there is a customs declaration - 15 working days from the last date indicated in it. That is, if the goods were delayed at customs, or did not pass it on the first try, the period is counted from the moment when it finally passed customs. But the actual time of receipt by the consignee does not count. Passed customs - you need to submit an SOP within 15 working days. Due to an incorrect understanding of the filing deadline, many companies and, especially, individual entrepreneurs, focused primarily on fulfilling commercial obligations, run into fines.
• Without a customs declaration - within 15 working days from the beginning of the next month, after the month in which customs was cleared. Again, the customs date is considered, not the commercial date. SPD is stored for at least three years. More - as much as you like.

Submission deadline

The certificate is submitted within fifteen days after the month in which the supporting documents were prepared (or they were marked by customs representatives). The main reference point is the date of import and export of goods or the moment when the contract entered into legal force. If such information is not available, then the date of preparation of the provided documents is taken as the basis.

If the data specified in the SOP for currency control is changed, a corrective certificate must be provided within 15 working days immediately after the date of execution of the new documents. If the terms of the agreement allow the bank to make changes, then it is necessary to attach papers according to which the data needs to be adjusted within the same period.