Foreign economic activity of FLP
Entrepreneurs, regardless of the chosen taxation system, can carry out their activities both in Ukraine and abroad. Both Ukrainian and foreigners can be their buyers and / or customers, suppliers and / or executors of works (services).
FLP activities can be carried out within the framework of their chosen types of activities, indicated in the Unified State Register of Legal Entities, individuals - entrepreneurs and public organizations. If the FLP is a single tax collector, then the necessary activities should also be indicated in the Register of Single Tax Payers. There is no separate NEA for the implementation of foreign economic activity. There are no restrictions on the types of activities for general system managers. The peers of the second group should remember that in the field of foreign trade they can only carry out wholesale trade. The peers of the third group can not only sell, but also provide services and perform work.
Registration at the customs. If the FLP has a foreign buyer or customer, then first of all it is necessary to register at customs. To register at customs means receiving the account number of the participant of foreign economic activity and an extract from the Register of persons carrying out operations with goods with a numbered seal, which is set by the customs inspector.
In each region, a customs point is determined through which the FLP imports and exports goods. There you should contact. To register, you must submit an application in the prescribed form. The information in the application must comply with the data of state registries.
Currency account and income. When carrying out foreign trade activities, it is necessary to open a foreign currency account, since payment for goods (services, work) is carried out mainly in foreign currency. An account can be opened in the bank in which the entrepreneur already has a hryvnia, or in any other. The revenue received in foreign currency is translated into hryvnia and is included in the total income of the entrepreneur in the same manner as the revenue received in hryvnia.
Documents for foreign trade activities. Relations with foreign partners, as well as with Ukrainian, are based on agreements (contracts).
To pay for the goods, an invoice or proforma invoice is issued. In addition to invoices, such types of documents as a bill of lading, specification, invoice, insurance documents (insurance policy, specification), packing list, quality certificate are issued.
The invoice indicates the amount that must be paid for the goods.
In addition, depending on whether the FLP sells goods or provides services, other documents may also be needed. Among them are transport (transportation) documents, documents confirming the right of possession, use and / or disposal of goods; licenses, permits, certificates and other documents confirming compliance with restrictions when moving goods across the customs border of Ukraine (if there are restrictions); documents that are used for preliminary documentary control; documents confirming the country of origin; other documents. If services are provided, then an act of completion is executed.
When moving goods through the customs territory of Ukraine, a customs declaration is issued.
Payment of taxes. In the implementation of foreign economic activity, the entrepreneur pays customs duties, which are levied by the customs authorities when moving goods across the customs border of Ukraine and include customs duty, excise tax and VAT (paragraph 27 of paragraph 1 of article 4 of TCU). In addition, in accordance with the general procedure, personal income tax and the military duty are paid by the general system specialist or a single tax is paid by the single tax collector. As well as other taxes and fees, the payer of which he is.
Reporting The FLP does not submit special reports related to foreign economic activity. Depending on the chosen taxation system, the FLP submits either a declaration of property status and income, if the entrepreneur is a general system specialist, or a declaration of a single tax payer if a single taxpayer. The general system specialist and the associate of the second group report on the results of the year, and the associates of the third group - quarterly.