Deflator index for 2021: Ministry of Economic Development approved indicators

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Published: March 13, 2019

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In October 2021, Order of the Ministry of Economic Development of Russia dated October 30, 2018 N595 “On the establishment of deflator coefficients for 2021” was published, declaring new deflator coefficients. With their help, it is possible to calculate the amount that will be spent on taxes, namely property tax, patent, trade tax, simplified tax system and UTII.

• The essence of index deflators
• Areas and methods of application
• Calculation
• Development scenarios Basic
• Target
• Conservative

Specific changes compared to the situation for 2021 are indicated in the table.

Thus, fixed payments of Russian citizens, as well as foreigners, will increase in 2021 due to an increase in deflator coefficients, on which the amount of taxation depends.

What is a deflator used for?

The concepts of price index and deflator index are quite similar. Indicators determine the final cost of goods, works and services in different sectors of the economy. The deflator is used to make economic forecasts and is used to recalculate current prices to base prices.

The deflator is approved annually, and separately for each sector of economic activity. In 2021, a deflator index was established for 2021 according to Order of the Ministry of Economic Development No. 684 dated October 21, 2019. An index is a basic constant that applies over several periods in the future. The deflator is used to calculate fundamental macroeconomic indicators:

• gross domestic product (GDP);
• domestic national product (GNP);
• consumer price index;
• volume of the accumulation fund;
• the value of the dynamics of the physical volume of consumption;
• other.

The deflator is used to convert current economic indicators into constant prices.

Tax deflator coefficients approved for 2021

In order to apply individual chapters of the Tax Code of the Russian Federation, the Ministry of Economic Development annually establishes the size of deflator coefficients for the next calendar year, taking into account changes in consumer prices for goods (work, services) in the previous calendar year (Article 11 of the Tax Code of the Russian Federation).

According to Order of the Ministry of Economic Development dated October 30, 2018 No. 595, in 2019 the deflator coefficients will take the following values:

• for UTII – 1.915 (in 2021 – 1.868). This value is one of the coefficients by which the basic profitability is adjusted (multiplied) to calculate the amount of imputed income on which tax is paid (clause 4 of Article 346.29 of the Tax Code of the Russian Federation);
• for the purpose of applying PSN – 1.518 (in 2021 – 1.481). Consequently, in 2021, the maximum amount of potential income, on the basis of which the cost of a patent for an individual entrepreneur is calculated, in the general case cannot exceed 1,518,000 rubles. (1 million x 1.518). Subjects of the Russian Federation can increase this maximum size, but not more than 10 times. This value will affect the cost of patents for individual entrepreneurs (clause 9 of Article 346.43 of the Tax Code of the Russian Federation);
• for the simplified tax system – 1.518 (in 2021 – 1.481). But in 2017-2019, income limits for the transition and application of the simplified tax system are not indexed to the deflator coefficient, that is, in fact, it is not applied;
• to determine the amount of fixed advance payments for personal income tax - 1.729 (in 2021 - 1.686). Let us remind you that they are paid by foreign citizens who arrived in the territory of the Russian Federation in a visa-free regime to obtain (extend the validity period of) a patent.

Note: the amount of the fixed advance payment is annually indexed not only by the deflator coefficient, but also by the regional coefficient, which is established by the law of the subject of the Russian Federation. If the coefficient for the next calendar year is not established by law of a constituent entity of the Russian Federation, its value is taken equal to 1.

For example, in Moscow, the cost of a patent in 2021 will be 4,615 rubles per month (1200 * 1.729 * 2.2242), which is 115 rubles more compared to 2021. For the sizes of regional coefficients for all subjects of the Russian Federation, see the Reference Information “Regional coefficient used when calculating advance payments for personal income tax for foreign citizens in 2021” in SPS ConsultantPlus (reference information for 2021 will appear in the near future).

For the full text of the document, see SPS ConsultantPlus

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Where to find the current deflator value

In Order of the Ministry of Economic Development No. 684, the deflator coefficient for 2021 is indicated by sector of the economy. Price indices are used in all areas of activity both by the entire state as a whole and by Russian organizations and entrepreneurs.

Current indices are always available in ConsultantPlus.

Officials use a deflator when approving tax regimes and norms. Current deflator indices of the Ministry of Economic Development until 2021 in accordance with the Tax Code of the Russian Federation:

Deflator coefficient for UTII

For individual entrepreneurs and organizations that pay UTII, they use a coefficient, or as it is also called K1, to adjust the value of the basic income of a particular type of activity.
The deflator coefficient for UTII for 2021 was 1.915. The increase compared to the 2021 value (1.868) was 2.5%. From which it follows that even if the value of the physical indicator by type of activity does not change and the local authorities leave the size of K2 at the same level, the tax payable to the budget in 2021 will increase. Let's consider calculating the amount of tax for a UTII payer in 2021. For the calculation, let's take a store with a sales area of ​​15 m2, a basic profitability of 1,500 rubles. per 1 m2, K2 in the region is set at level 1, and the UTII rate is 15%.

(1500 * 15 * 1,915 * 1 *15%) * 3 months. = 19,389 rub.

This is how much the payer will have to pay to the budget.

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What is the direct procedure for calculating the deflator

The methodology for calculating indices is enshrined in government regulations. The calculation rules are defined in Decree of the Government of the Russian Federation No. 1234 dated November 14, 2015. In essence, these are special regulations for the use of indices in different areas of economic activity.

To determine the value of deflators, the ratio of the nominal value of the indicator to its real (actual) value for the reporting period is taken into account. The result obtained is multiplied by 100%.

Instructions on how to calculate the deflator index for GDP using the direct calculation procedure:

1. Determine the value expression of GDP in current prices.
2. Calculate the volume of GDP in prices of the base period.
3. Calculate the ratio of current GDP to base GDP.
4. Convert to percentage by multiplying by 100%.

Deflator formula for GDP:

ID = nominal GDP / real GDP × 100%.

General deflator formula:

ID = nominal values ​​/ current prices × 100%.

The calculated value of the deflator index reflects the real change in price indicators in the Russian economy. Direct calculation does not allow taking into account changes in production volumes and the actual size of output of finished products, works, and services.

How to calculate aggregate indices

This method allows you to take into account the actual volumes of products produced with changes and dynamics in the structure of goods, works and services produced. To calculate the deflator, the Paasche aggregate index is used. Here is the formula for the deflator index using the Paasche method:

The advantages of the aggregate index are undeniable. The Paasche method allows you to analyze the dynamics of price indicators and determine the rise in price of a specific product or commodity or the reduction in price of any work or service.

The Paasche aggregate method allows you to determine the level of inflation and isolate inflation in the economic analysis of prices. For example, if the calculated result of the Paasche index is 1 or 100%, this indicates an increase in the level of inflation in the country. A value less than 1 or 100% reflects a decrease in inflation, a slowdown in its rate.

What are the predicted values ​​of the deflator

Experts plan economic development taking into account numerous external and internal factors. As a result, three action plans are developed at once. In case of negative developments, socio-economic policy operates according to a conservative plan. If circumstances do not change and key factors retain their current values, the basic option is accepted for execution (Letter of the Federal Antimonopoly Service of Russia No. VK/93306/17 dated December 29, 2017). If the factors have a positive impact, then use the target plan. Individual coefficients are approved for each option.

The table shows the forecast deflator indices of the Ministry of Economic Development until 2021 by sector of the economy:

These are not all indices for areas of economic activity. Detailed information about deflators for the future is presented in the Forecast of socio-economic development of the Russian Federation until 2024.

On September 16, 2021, the Ministry of Economic Development presented a new forecast of socio-economic development taking into account the 2020 crisis:

How a deflator is used in procurement

In addition to the state tax policy, the deflator is also used in procurement activities. State and municipal procurements are carried out taking into account the provisions of Law 44-FZ. In accordance with Article 22 of the Federal Law “On the Procurement System of the Russian Federation”, it is provided for the determination of the initial maximum contract price taking into account the annual indicators of deflator indices. When determining the NMCP of procurement, it is necessary to take into account the dynamics of price criteria. The analysis is carried out using industry deflators. For example, the electricity tariff deflator index is determined separately for retail consumer prices and wholesale prices. Purchasing specialists analyze regional price positions and compare the information received with specific price offers.

Preliminary analysis and use of the index make it possible to determine NMCC purchases at a real level: without inflating the prices of purchased goods or without unreasonably understating them. Correct calculations exclude errors and claims on the part of controllers and the Federal Antimonopoly Service.

Order of the Ministry of Economic Development of Russia dated June 22, 2016 No. D28i-1688 allows the use of a deflator index for 2021 for estimates when determining the initial maximum contract price (Part 9 of Article 22 of 44-FZ).

As for purchases under 223-FZ, deflators are used to adjust the initial contract price, provided that the cost of purchased goods has increased due to inflation or other reasons. The possibility of adjusting the contract price is prescribed in the organization’s procurement regulations.

IMPORTANT!

An adjustment to the NMCC is a change in the essential terms of the contract. It is necessary to prepare an additional agreement to the government contract. Otherwise, this is a violation of procurement laws.

PSN

For the PSN used by entrepreneurs, the deflator adjusts the maximum amount of the potential annual income of an individual entrepreneur by type of activity.

Let us recall that the basic value of the maximum possible annual income of an individual entrepreneur is 1 million rubles (clause 7 of Article 346.43 of the Tax Code of the Russian Federation). In 2018, the coefficient was 1.481. And in 2021 it will increase to 1.518.

Therefore, the maximum amount of potential annual income for a patent business will be 1.518 million rubles (1 million rubles x 1.518). This means that the maximum cost of a patent per month in 2021 will increase and amount to 7,590 rubles (1.518 million rubles x 6%: 12 months).

By the way, regional authorities can increase the amount of potential annual income for certain types of activities by three, five or even 10 times (Clause 8 of Article 346.43 of the Tax Code of the Russian Federation).

How to use it in construction

Procurement of construction work is somewhat different from procurement of goods and services. When determining the NMCC for construction, the customer is guided by Part 9 of Art. 22 of Law No. 44-FZ and determines the price using the design and estimate method. Such provisions apply not only to construction, but also to reconstruction, modernization and major repairs (Letter of the Ministry of Finance No. 24-01-10/72553 dated November 3, 2017).

Pricing in the urban planning industry is regulated by the Urban Planning Code of the Russian Federation (Article 8.3 of the Civil Code of the Russian Federation). Estimated rationing is carried out year by year, taking into account the deflator indices of the base version.

The Ministry of Construction issued recommendations in which it indicated: in order to recalculate the estimated cost of work under construction contracts and bring it into line with the price level on the date of determining the NMCC, it is necessary to use the indices of changes in the estimated cost of construction valid on the date of determining the NMCC (Letter of the Ministry of Construction of Russia No. 9333- IF/0 dated 03/16/2020). The rule is applied if the design and estimate documentation is developed on the basis of the estimate and regulatory framework that was used on the date of formation of the NMCC. If the estimated project was developed according to a regulatory framework that was not applied at the time of the formation of the NMCC, Rosstat indices should be used. For recalculation use:

• actual inflation indices (information on price indices on the Rosstat website);
• forecast inflation indices (information about basic deflators on the website of the Ministry of Economic Development).

The design and estimate method should also be used when purchasing from a single supplier. Regardless of the method of procurement for construction work, the NMCC is formed taking into account the provisions of Order of the Ministry of Economic Development No. 567 dated October 2, 2013. When preparing estimates, the deflator index for 2021 in construction is taken into account: according to the forecast of the Ministry of Economic Development - 105.2.

How to determine NMCC in construction

When determining the initial cost of the contract for the construction of a kindergarten building, the customer is obliged to:

1. Prepare design and estimate documentation.
2. Prepare an estimate of construction costs.
3. Calculate the price indicators of the estimate under the deflator index for 2019 of the Ministry of Economic Development for construction for the future (taking into account the duration of construction).
4. Evaluate commercial offers and analyze current prices in the regional services market.
5. Prepare a forecast of the initial contract price taking into account the individual characteristics of the order. For example, it is necessary to take into account the remoteness of the construction site, the presence of a transport interchange, the availability of premises for storing equipment and building materials, the supply of utility networks, electricity for work, and so on.

A detailed analysis, assessment and economic justification will allow you to correctly calculate the purchase price.

Personal income tax

The deflator coefficient, which is used for personal income tax purposes, will increase from 1.686 in 2021 to 1.729 in 2021. This coefficient is used to calculate the fixed advance payment by foreign citizens working under a patent. Foreigners who are hired by Russian citizens for personal purposes (for example, for housework) are required to make a monthly fixed advance on personal income tax for the period of validity of the patent in the amount of 1,200 rubles (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation).

Since the size of the deflator coefficient for 2021 will be 1.729, the fixed advance payment for foreign au pairs next year will increase and amount to 2074.8 rubles. (RUB 1,200 x 1,729) per month.

Trade fee. Trade fee payers use a deflator to adjust the fee rate. This rate is applied to activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation).

The basic value of this rate is 550 rubles per square meter of retail market area. The deflator coefficient for calculating the trade fee in 2021 was approved in the amount of 1.317 instead of last year’s coefficient of 1.285. Consequently, in 2021 the trade tax rate will increase and amount to RUB 724.35. (RUB 550 x 1,317) per square meter of retail market area.

How to use a deflator in government defense orders

The deflator is also used in government defense orders. Current indices for the state defense order were approved in Order of the Ministry of Economic Development No. 190 dated April 1, 2020.

Forecast coefficients of the Ministry of Economic Development are used to determine target prices for servicing and repair of equipment, production, development and manufacturing of defense products. Also, calculated values ​​are used to determine prices for the disposal of state defense orders and for other goods, works and services included in the lists with regulated pricing.

IMPORTANT!

The provisions of the State Defense Order do not apply to food purchases.

The State Defense Order customer is obliged to purchase food products in accordance with the standards of 44-FZ. When determining the NMCC, an economic justification of cost indicators is carried out taking into account deflators. The use of deflators of the Ministry of Economic Development when determining the NMCC according to 44-FZ is mandatory.

Deflator coefficient for personal property tax

When calculating this tax, a deflator coefficient is used to adjust the inventory value of a taxable object, for example, an apartment of a private person. In 2021, the deflator was 1.481, in 2021 it increased to 1.518. Although starting from 2021, taxes will no longer be calculated from the inventory value, in 2021 such an algorithm is still relevant.

In practice it looks like this:

The cost of the apartment is 1,000,000 rubles. taking into account the coefficient in 2021 it was 1,481,000 rubles. (1,000,000 x 1.481). This amount is taken as the basis for calculating tax in those regions where they have not yet switched to calculation from the cadastral value. In 2021, the inventory cost of an apartment is calculated taking into account the deflator of 1.518, i.e. (with the same initial data) the cost will be 1,518,000 rubles (1,000,000 x 1.518).