What changes have appeared in excise taxes in 2021

Who pays excise taxes

Legal entities, individual entrepreneurs (IP), importers and exporters who carry out transactions subject to excise taxes.
In practice, producers, processors and importers of excisable products act as excise tax payers. Resellers do not pay excise taxes. Please note: organizations and individual entrepreneurs carrying out transactions subject to excise taxes do not have the right to switch to a simplified taxation system and pay a single agricultural tax.

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What goods are excisable?

Ethyl alcohol and products that contain more than 9% of such alcohol. The exception is medicines, as well as veterinary drugs in containers of no more than 100 ml. Another exception is perfumes and cosmetics with a share of ethyl alcohol up to 80% inclusive (with a spray bottle - up to 90% inclusive), bottled in bottles up to 100 ml, as well as perfumes and cosmetics with a share of ethyl alcohol up to 90% inclusive, bottled in containers up to 3 ml. inclusive.

In addition, alcohol products, beer, tobacco products (including those intended for consumption by heating), cars and motorcycles with an engine power exceeding 112.5 kW (150 hp), diesel fuel, motor oils, automobile and straight-run gasoline, benzene, paraxylene, orthoxyl, aviation kerosene, natural gas, as well as electronic nicotine delivery systems and liquids for them.

Excise goods

Excise tax is established, as a rule, for special categories of goods that:

• or they are extremely profitable (gasoline, diesel fuel, natural gas) - in this case, the state, as it were, confiscates part of the profit from the manufacturer;
• or are recognized by the state as undesirable (alcohol, tobacco products) - in this case, excise taxes are established to regulate these types of goods.

Excise goods include:

• cars;
• diesel fuel and gasoline;
• motor oils;
• tobacco products;
• alcoholic products.

The full list of excisable goods can be found in the material “What applies to excisable goods - list 2018?”

When are excise taxes charged?

When importing excisable goods, as well as when selling and transferring excisable goods produced on the territory of the Russian Federation.

The sale of excisable goods is a transfer of ownership on a paid or gratuitous basis, including the use of excisable products for payment in kind. In this case, excise taxes are charged only in the case when ownership passes directly from the manufacturer of excisable goods (for example, from the manufacturer to the wholesaler). For further resale (for example, when shipped from a wholesaler to a retail chain), excise taxes are not required.

Also, excise taxes must be paid on the sale of confiscated and ownerless excisable goods, including excisable goods received by court decision.

The transfer of excisable goods is an operation in which there is no transfer of ownership. In this case, excise taxes are charged only if excisable goods are transferred directly by their manufacturer. If the product is transferred by the person who bought it in finished form, there is no need to charge excise taxes.

Thus, excise taxes are imposed on the transfer of manufactured products for processing on a toll basis and the shipment of excisable goods made from toll raw materials. In addition, excise taxes are charged upon the transfer of manufactured goods for one’s own needs, to the authorized capital or to the founder upon the latter’s disposal.

In general, excise taxes cover the movement of products within a company for the further production of non-excisable goods, and plus the internal transfer of ethyl and cognac alcohol for the production of alcohol or other excisable products. The internal movement of created excisable goods to the unit involved in their retail sale is also subject to excise duties.

Finally, excise taxes are charged when denatured ethyl alcohol and straight-run gasoline are obtained by organizations that have the appropriate certificates.

Clarifications on excise taxes on distillates from 2018

Law No. 335-FZ prescribed in more detail the rules for taxation of excise tax on middle distillates in the Tax Code of the Russian Federation. From 2021, new physical and chemical parameters for middle distillates have also been introduced.

For tax purposes, middle distillates are mixtures of hydrocarbons in a liquid state (at a temperature of 20 degrees and an atmospheric pressure of 760 mm), obtained as a result of primary and/or secondary processing of oil, gas condensate, associated petroleum gas, oil shale, the density of which is not exceeds 930 kg/m3 at a temperature of 20 degrees with some exceptions (subclause 11, clause 1, article 181 of the Tax Code of the Russian Federation as amended).

The composition of operations with middle distillates, which the law recognizes as objects of excise tax, has also been clarified. In particular, these are:

• obtaining middle distillates (purchase of property);
• their capitalization as a result of the provision of services for the processing of raw materials (materials) owned by the organization by right of ownership.

In this regard, the mechanism for calculating excise taxes and applying deductions for operations with middle distillates is regulated (new edition of paragraph 2 of Article 195, paragraph 4 of Article 199, paragraph 2 of Article 200 and new paragraphs 25 and 26 of Article 201 of the Tax Code RF).

Also, starting from 2021, a new edition of clause 5 of Art. 200 and paragraph 5 of Art. 201 of the Tax Code of the Russian Federation regulate the procedure for applying excise tax deductions in the event of a buyer returning excisable goods.

And the new edition of paragraph 14 of Art. 187 of the Tax Code of the Russian Federation since 2021 clarifies how to correctly determine the base for excise taxes on alcohol in the event of its return by the buyer.

Since 2021, the criteria for classifying a number of petroleum products (gasoline, middle distillates) as excisable goods have been clarified (subclauses 10 and 11 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation in the new edition) and excise tax objects for the circulation of straight-run gasoline and middle distillates (new edition subparagraphs 8, 21, 25 and new subparagraphs 32 and 33, paragraph 1, article 182 of the Tax Code of the Russian Federation).

When excise taxes are not charged

When moving excisable goods within the manufacturing company, if the purpose of the movement is the production of other excisable goods. There is an exception here: the transfer of alcohol for the production of alcohol and other alcohol-containing excisable products is not exempt from excise taxes.

In addition, excise taxes are not charged to exporters who have provided certain documents to the tax office.

To obtain an exemption on any of the above grounds, it is necessary to keep separate records of transactions subject to and not subject to excise duties.

Excise rates

There are three types of excise tax rates: specific, ad valorem and combined.

Specific (solid) represent a fixed amount per unit of measurement. It is the specific rates that are approved for all excisable goods except cigarettes and cigarettes. For example, for sparkling (champagne) wines in 2021, the rate is 41 rubles. for one liter.

Ad valorem rates are set as a percentage of the cost of the goods. Currently this type of bet is not used.

Combined (mixed) rates have two components: specific and advolar. Mixed rates are approved for cigarettes and cigarettes. In particular, for cigarettes in 2021, the excise tax is calculated at a rate of 2,359 rubles. for one thousand pieces plus 16% of the estimated cost* (but not less than 3,205 rubles for one thousand pieces).

Excise tax rates are revised annually. Rates have now been set for 2021, 2022 and 2023.

The stakes have increased

There has been an increase in excise taxes on some goods in 2021. The rates have become higher (clause 1 of Article 193 of the Tax Code of the Russian Federation in the new edition):

• for tobacco products;
• electronic cigarettes and nicotine liquids;
• cars;
• motor gasoline;
• diesel fuel;
• middle distillates;
• ethanol;
• alcohol.

An important feature: the Tax Code of the Russian Federation sets excise tax rates for 2021 for six months (before and after July 1).

A little more about the new excise taxes on cars in 2021. Their rates have not only increased depending on engine power, but also a new differentiation of excise taxes has been introduced for powerful vehicles.

Example

The smallest increase is from 43 to 45 rubles per liter. With. – affected cars with engine power from 90 to 150 hp. With.

The excise tax for cars from 150 to 200 liters has increased from 420 to 437 rubles. With. At the same time, the rate is for cars from 200 to 300 liters. With. will be 714 rubles per liter. With.

Manufacturers of passenger cars with an engine power of 500 hp or more will have to contribute the most to the budget. With. – 1302 rubles per liter. With.

At the same time, there was an increase in excise taxes on gasoline in 2021 from 10,130 to 11,213 rubles per ton - for environmental grade 5 gasoline. From mid-2021, the rate will increase to 11,892 rubles per ton. In turn, the excise tax on gasoline that does not correspond to class 5 remained at the same level and amounted to 13,100 rubles per ton.

Diesel fuel will not be left out - the excise tax on it will increase by 12.7 percent from January 1, and from July 1 the total amount will be 8,258 rubles per ton.

The new excise tax rate on diesel fuel from 2021 has increased from 6,800 to 7,665 rubles per ton.

How to calculate excise taxes

It is necessary to determine the tax base and multiply it by the excise tax rate. The base is calculated separately for each type of excisable goods and depends on the rate established for it. In the case of a fixed rate, the base is the volume of production in physical terms (for example, 1,000 liters of sparkling wines). For combined rates, the base is the volume in physical terms plus the estimated value (for example, 100,000 cigarettes plus their cost equal to 690,000 rubles). If the taxpayer does not keep separate records of transactions subject to different rates, then he must determine a single base and apply the highest of the rates to it.

The base is calculated based on the results of the tax period, which is equal to one calendar month. It may happen that the base determined by producers, processors and importers of alcoholic and alcohol-containing products is less than the volume reflected by them in the Unified State Automated Information System (EGAIS). In such a situation, excise taxes must be calculated based on the data of this system.

The taxpayer presents the excise tax amount to the buyer (except for transactions with straight-run gasoline and denatured ethyl alcohol), and in the manufacture of excisable goods from customer-supplied raw materials - to the owner of such raw materials. In other words, the buyer or seller must pay not only the cost of the product and the amount of VAT, but also excise taxes. Their value is generally highlighted as a separate line in primary and settlement documents, as well as in invoices. If the excise tax payer carries out transactions exempt from this tax, the inscription “without excise tax” must be written on the “primary” and invoices. During retail sales, excise taxes are included in the price of the product, but are not highlighted on labels, price tags and receipts.

Organizations that have assessed and presented excise taxes to the buyer can include them as expenses, and entrepreneurs can include them in professional deductions.

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Raising rates

There will also be an increase in excise taxes from 2021 on some excisable goods. The main reason is inflation. In particular, excise tax rates have been increased on:

• ethyl alcohol sold by organizations that did not transfer the advance payment and did not provide a bank guarantee;
• wines, regardless of protected geographical indication or place of origin;
• beer with strength from 0.5 to 8.6 degrees;
• all types of tobacco products;
• cars with engine power over 90 hp. With.;
• diesel fuel.

This is a new version of Art. 193 of the Tax Code of the Russian Federation, introduced clause 6 of Art. 1 of the Law of September 29, 2019 No. 326-FZ.

KEEP IN MIND

From 2021, rates for wines, including fruit and champagnes, are not differentiated depending on whether a geographical indication or appellation of origin is protected.

So, initially for 2021 the excise tax was 19 rubles. per liter of “unprotected” wine and 5 rubles. per liter of “protected”. But taking into account changes in the Tax Code of the Russian Federation, a single rate for wine has been established - 31 rubles. per liter

The same story with champagne: for 2021 it was 37 rubles. per liter of “unprotected” and 14 rubles. per liter of “protected”. As a result, the flat rate is 40 rubles. per liter

The table below shows all changes in excise tax rates.

REFERENCE

Excise duty on wines and fruit wines:

• in 2021 – 31 rub. for 1 liter;
• in 2021 – 32 rubles;
• in 2022 – 33 rubles.

Excise tax on sparkling wines (champagne):

• in 2021 – 40 rubles. for 1 liter;
• in 2021 – 41 rubles;
• in 2022 – 43 rubles.

How to take into account input excise taxes

If the buyer does not use the purchased excisable goods for the production of other excisable products, then the excise taxes transferred to the supplier or paid at customs must be included in the cost of the goods.

If the buyer sends the purchased excisable products for the production of other excisable products and includes them in expenses (professional deductions), then input excise taxes should be deducted**. The same rule applies to dealers and manufacturers. A deduction is not always possible, but only in a situation where the excise tax rate on goods sent for production and the rate on manufactured products are determined based on the same unit of measurement of the tax base.

A deduction means that when paying tax, an organization or individual entrepreneur can reduce the amount of accrued excise taxes by the amount of input excise taxes.

An important rule applies here: excise taxes can be deducted only after they have actually been paid. The right to deduction should be confirmed by primary documents for the transaction, incoming invoices (for imports - cargo customs declarations) and papers confirming the transfer of excise duty to the seller.

If at the end of the month the amount of the deduction exceeded the amount of accrued excise taxes, the difference can be offset against future payments or returned from the budget.

When to transfer excise taxes to the budget

For operations on the sale and transfer of excisable goods, the last date for payment of excise taxes is the 25th of the next month. For operations with straight-run gasoline and denatured alcohol - the 25th day of the third month following the expired tax period.

Russian alcohol producers must make advance payments on excise taxes no later than the 15th day of the current tax period. Subsequently, the advance payment can be deducted. Exemption from advance payments is provided for those who submit a bank guarantee to the tax office, according to which the bank undertakes to transfer excise taxes instead of the taxpayer in case of non-payment.

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Procedure for calculation and payment of excise taxes

The amount of excise duty on excisable goods (including those imported into the territory of the Russian Federation) is calculated based on the results of each tax period depending on the type of tax rate established for this type of excisable goods in the Tax Code of the Russian Federation:

• for goods for which fixed tax rates are established - as the product of the corresponding tax rate and the tax base;
• for goods for which combined tax rates are established - as the amount obtained as a result of adding excise tax amounts calculated as the product of a fixed tax rate and the volume of sold (transferred, imported) excisable goods in kind and as a percentage of the maximum corresponding to the ad valorem tax rate retail price of such goods.

The taxpayer has the right to reduce the amount of excise tax calculated in this manner by tax deductions. Subject to deductions are amounts of excise tax presented by sellers and paid by the taxpayer when purchasing excisable goods or paid by the taxpayer when importing excisable goods into the customs territory of the Russian Federation, released for free circulation, and subsequently used as raw materials for the production of excisable goods.

The rules for applying tax deductions depending on the types of excisable goods and transactions performed with them are established in Article 200 of the Tax Code.

Tax deductions are made on the basis of invoices and other documents established in Article 201 of the Tax Code and confirming the calculations made.

The amount of excise tax calculated by the taxpayer, reduced by tax deductions, is subject to payment to the budget.

Payment of excise tax upon the sale (transfer) by taxpayers of excisable goods produced by them, as a general rule, is made based on the actual sale (transfer) of these goods for the expired tax period in equal shares no later than the 25th day of the month following the reporting month, and no later than the 15th the date of the second month following the reporting month, at the place of production of such goods.

How to report excise taxes

At the end of each month, taxpayers are required to submit an excise tax return to the tax office where the parent organization and each of its divisions are registered. The deadline for submitting the declaration is the 25th day of the month following the expired tax period.

For organizations that have certificates for operations with denatured alcohol and straight-run gasoline, a special procedure has been approved - they must submit declarations no later than the 25th day of the third month following the tax period.

Taxpayers obligated to make advance payments must, no later than the 18th day of the current month, submit to the tax office a copy of the payment order for the transfer of advance payments, a copy of the bank statement about debiting money from the account and a notice indicating detailed information about the transactions subject to excise duty.

Excise taxes on exports

Exporters are required to confirm their eligibility for excise duty exemption. To do this, they must present to the tax office a list of documents related to the foreign trade transaction (contract, cargo customs declaration, bank statement on receipt of export proceeds, etc.). The papers must be submitted no later than 180 calendar days from the date of sale of excisable products. If 180 days have expired and the package of documents has not been collected, the taxpayer is obliged to charge and pay excise taxes.

In addition, the exporter is required to present a bank guarantee to the tax office. This document guarantees that if the taxpayer does not collect all the required documents for the transaction within 180 days, the bank will transfer excise taxes and penalties for it. In the absence of a guarantee, the exporter is obliged to pay excise taxes on his own, but after the timely provision of a package of papers, excise taxes can be reimbursed from the budget.

* The estimated cost depends on the maximum retail price, which is the cost of a pack of cigarettes and cigarettes, which neither shops nor catering establishments are allowed to exceed. This price must be set by the manufacturer, he is also obliged to indicate it on the packaging and report it to the tax office.

** The exception is operations with straight-run gasoline and denatured alcohol, for which a special procedure for accepting deductions applies.