What changes await Russians from July 1, 2021?

2️⃣ It will become easier to determine how to claim an export deduction

From July 1, 2021, there will be no doubt whether the company has the right to claim a deduction for exports immediately or not (paragraph 3, paragraph 3, article 172 of the Tax Code) . This opportunity appeared two years ago for companies that sell non-commodity goods. But in order to use it, sometimes it was necessary to argue with inspectors whether the product was definitely not considered a raw material. The Code classifies wood, metals, etc. as raw materials (paragraph 3, paragraph 10, article 165 of the Tax Code). The Federal Tax Service expressed an opinion on which goods can be classified as raw materials under the Commodity Nomenclature of Foreign Economic Activity (letter dated 08/03/2016 No. 1-4-05/ [email protected] ). But it was unsafe to use the clarification, because the list of goods must be approved by the government. That is, formally, for any export, it was necessary to collect documents to confirm the zero rate. Now the list has appeared. It is enough for the company to make sure that its product is not included in it. Then you can claim deductions on the day the organization received the purchase and invoice from the supplier. If a company exports a commodity, it applies the old procedure for deductions. That is, she has the right to claim VAT refund only after confirming the export. (Government Decree No. 466 dated April 18, 2018)

Combating counterfeit food products of animal origin

Also, from July 1 of this year, all organizations and individual entrepreneurs that produce, transport or sell products that are subject to veterinary control must complete all accompanying documentation through the Mercury system.

We are talking about meat, fish, dairy products, eggs, canned food, animal oils, etc.

This is being done to eliminate the circulation of counterfeit products of animal origin. Access to the Mercury system is issued by Rosselkhoznadzor. For those who continue to work without going through this system, high fines and other types of punishment are provided.

3️⃣ The transition to new PTS has been extended until November 1, 2021

After July 1, 2021, vehicle passports for new cars will continue to be issued on paper. From this day on, buyers of new cars were to be issued documents only in electronic form (decision of the Board of the Eurasian Economic Commission dated May 23, 2017 No. 57) . But they decided to extend the deadline. The rule on electronic PTS will come into force in November 2021. In the meantime, you can receive documents on paper. (Decision of the Board of the Eurasian Economic Commission dated May 29, 2018 No. 88)

Taxes from 07/01/2020 and 01/01/2021: important changes - latest news today

From July 1, 2020 and January 1, 2021, the Russian Federation will introduce a list of important changes to the tax legislation of the Russian Federation. Who will be affected by the planned innovations and what their essence is, read below.

From January 1, 2021, companies and entrepreneurs in 11 regions of Russia will be exempt from paying several taxes and fees at once: the corresponding provision is reflected in bill No. 886255-7. Businesses will have the opportunity to save on VAT, income tax, mineral extraction tax, and water tax. Companies and entrepreneurs may not pay excise taxes, state duties and fees for the use of wildlife and for the use of aquatic biological resources. Individuals will be exempt from paying personal income tax. Such measures to reduce the tax burden are aimed at supporting businesses operating in the Far East. Preferential conditions for entrepreneurs and companies will apply: in the republics of Sakha (Yakutia) and Buryatia; Primorsky, Transbaikal, Khabarovsk territories. Also in the Amur, Kamchatka, Magadan, Sakhalin, Jewish Autonomous Regions and Chukotka Autonomous Okrug. The Ministry of Economic Development proposed to increase taxes for small businesses by 4.9% in 2021. According to the document published on the federal portal of regulatory legal acts, the amount of deflator coefficients (K1) applied to taxes for the next year will be for the unified tax on imputed income (UTII) - 2.009, for the patent system - 1.592, for the trade tax - 1.382. The growth will be 4.9 percent (the deflator coefficient for UTII for 2021 (2.009) is divided by the coefficient for 2021 (1.915)). The increase in coefficients takes into account expected inflation, Rossiyskaya Gazeta reports.

Also, starting in 2021, a new tax regime will appear. Some simplified entrepreneurs will stop reporting to the inspectorate. In addition, organizations will begin to pay income and property taxes in a new way. The Ministry of Finance first spoke about tax policy for 2020–2022 at a meeting with regions in June 2021. Below are the main changes that companies and ordinary citizens should prepare for. Income tax. For another five years, it will not be possible to completely write off old losses. The law now allows companies to reduce their income tax base for losses from previous years by no more than 50 percent. The restriction was supposed to be lifted in 2021 (clause 2.1 of Article 283 of the Tax Code). But the 50% loss carryforward will remain until 2024 inclusive. Starting from 2021, the Ministry of Finance plans a positive change in income tax for educational and medical organizations. Now companies from these two areas apply a zero profit tax rate (Article 284 of the Tax Code). They wanted to abolish it in 2021 (Article 5 of Federal Law No. 395-FZ dated December 28, 2010). They plan to make the 0 percent rate permanent. Organizational property tax. All commercial real estate of companies will be assessed at cadastral value. Now regional authorities approve lists of objects for which owners of buildings and premises pay property tax based on the cadastral value (Article 378.2 of the Tax Code). The Ministry of Finance plans to abolish regional lists of cadastral real estate. The law will establish uniform rules for all companies by which the base of the cadastral value is determined. For companies and entrepreneurs using simplified taxation and imputation, the marginal rate of property tax on cadastral value will be reduced from 2 to 0.5 percent. The draft has already been submitted to the State Duma by the Federation Council (sozd.duma.gov.ru, No. 757476–7). The creators of the bill note that last year only 26 regions set the rate below 2 percent, and this year - 19. That is, the regions prefer to set the maximum tariff, including for small businesses. If the law is adopted, then in 2020–2022 the maximum rate of property tax for businessmen in special regimes will be no more than 0.5 percent in all regions. Personal income tax. “Physicists” will be able to avoid paying personal income tax on the sale of residential real estate that they have owned for more than three years. Now, in order not to pay tax on the sale of residential premises or a share in an apartment, the property or part of the premises must be owned by the “physician” for at least five years. Currently, the three-year limit applies only to the sale of real estate that was inherited by a “physicist” or as a gift from a relative, through privatization, or under a lifelong maintenance agreement with a dependent (Article 217.1 of the Tax Code). In the future, only one condition for the three-year limit will remain: the “physicist” should not own another apartment or share in a residential building. The Ministry of Finance is canceling the remaining conditions, reports the portal e.gazeta-unp.ru. A new transitional regime will be introduced for simplified taxpayers, said Alexander Kosolapov, head of the taxation department for small businesses and agriculture of the department of tax and customs policy of the Ministry of Finance. In the report on the main directions of tax policy for 2020–2022, the Ministry of Finance proposes to introduce a transition regime for simplified taxpayers. What is its essence? The transition regime will be available to organizations and businessmen on a simplified basis whose income during the year exceeded 150 million rubles. or the average number of employees has become more than 100 people. Now in such cases the taxpayer needs to get rid of the simplification. The rules will change in the future. Taxpayers will be given the right, after violating the specified conditions, to apply the special regime for some more time, possibly until the end of the current period and during another or the next, but with payment of tax at increased rates. But at the same time, if in the next tax period the company or entrepreneur again violates the conditions, taking into account their adjustments, the taxpayer will lose the right to apply the simplification. To what extent will taxpayers be allowed to exceed the limits on the average number of employees and income in order to remain on the simplified tax regime? And what will be the increased rate for simplification? The departments are still discussing these issues. Officials planned to allow taxpayers to exceed the income limit on the simplified tax system by 10 or 30 percent, and on the average number by 10 or 30 employees. But there is no final decision yet. With what taxation object can a transitional regime be applied? The new regime will be able to be applied by all organizations and entrepreneurs, regardless of the object of taxation - “income” or “income minus expenses”. Let’s assume that the company has already exceeded the simplification limit in the first quarter. Will she have the right to remain in special treatment after this? Yes. The transitional regime can be applied regardless of which quarter the company or entrepreneur exceeds the limit. Why did they decide to introduce a transition regime now? Amendments to Chapter 26.2 of the Tax Code are being developed to improve the conditions for business activity. This is part of the national project “Small and Medium Enterprises and Support for Individual Entrepreneurial Initiatives.” Responsible for the national project of the Ministry of Economic Development. At what stage is the draft law now with amendments to the Tax Code on the transitional regime for simplification? When can it be submitted to the State Duma and adopted? At the moment, the project is being agreed upon by the Federal Tax Service and the Ministry of Economic Development. There is a possibility that the bill will be submitted to the State Duma in September 2019. When will the new tax regime begin to take effect? If amendments to Chapter 26.2 of the Tax Code come into force on January 1, 2020, then organizations and entrepreneurs will be able to apply the transition regime from the 2021 tax period. The income limit will be indexed. Are there plans to increase the simplified income limit? The limits will not be raised, but they will be indexed. Indexation of income restrictions has been suspended; it should resume on January 1, 2021 [p. 4 tbsp. 5 of the Federal Law of July 3, 2016 No. 243-FZ]. By November 20, 2021, the Ministry of Economic Development must establish a deflator coefficient. Then, starting next year, companies and businessmen will apply the simplified income limit taking into account the new deflator coefficient. Income limits will not be raised, but they will be indexed. Will the restrictions on the number of employees in the simplified system not change? No. The draft main directions of budget, tax and customs tariff policies do not provide for changes to the limit on the average number of taxpayer employees in the simplified system. Some companies and businessmen will be allowed not to report. Tax reporting was going to be abolished for taxpayers using a simplified approach. Are these plans still in place? Yes. As part of the national project, some simplified taxpayers will be exempted from tax reporting. What conditions will need to be met in order not to submit a declaration? There are two conditions: you need to use the taxable object “income”, and also work with an online cash register. Organizations and entrepreneurs that comply with these conditions will not file tax returns. When will the changes take effect? The bill must be passed by July 1, 2021. Therefore, the changes may not come into force until 2021. The accounting for fixed assets and expenses due to subsidies will change. What other amendments can we expect in Chapter 26.2 of the Tax Code? The procedure for accounting for expenses for the acquisition of fixed assets will change. The State Duma adopted the amendments in the first reading on July 10, bill number 720839–7. What exactly will change? It will become easier to write off expenses. To do this, you will no longer need to document that the company has submitted documents to register rights to the object. The bill cancels this requirement: it abolishes paragraph 12 of paragraph 3 of Article 346.16 of the Tax Code. What other amendments should we expect? Taxpayers will be able to take into account expenses through subsidies in a new way. The draft law supplements paragraph 1 of Article 346.17 of the Tax Code. Now companies and businessmen who have been provided with financial support take into account expenses when they have already received the subsidy. The project provides that expenses can be taken into account before receiving a subsidy within the same tax period. TOTAL, in 2020-2021, this information will affect organizations and citizens of all regions of Russia: Adygea, Altai, Bashkiria, Buryatia, Dagestan, Ingushetia, Kabardino-Balkaria, Kalmykia, Karachay-Cherkess Republic, Karelia, KOMI, Crimea, Mari El, Mordovia, Sakha (Yakutia) , North Ossetia (Alania), Tatarstan, TUVA, Udmurtia, Khakassia, Chechnya, Chuvashia, Altai Territory, Transbaikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory, Amur region, Astrakhan region, Arkhangelsk region, Belgorod region, Bryansk region, Vladimir region, Volgograd region, Vologda region, Voronezh region, Ivanovo region, Irkutsk region, Kaliningrad region, Kaluga region, Kemerovo region, Kirov region, Kostroma region, Kurgan region, Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Novosibirsk region, Omsk region, Orenburg region, Oryol region, Penza region, Pskov region, Rostov region, Ryazan region, Samara region , Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region, federal cities - Moscow, St. Petersburg, Sevastopol, Jewish Autonomous Okrug, Khanty-Mansi Autonomous Okrug, Yamalo-Nenets Autonomous Okrug, Nenets and Chukotka Autonomous Okrug.

18.02.2020 11:16

6️⃣ Some companies need to connect to the Mercury system

Veterinary accompanying documents will be issued only in electronic form. They are needed not only for live goods and feed. Documents are required for producers, processors and sellers of any products of animal origin (Order of the Ministry of Agriculture dated December 18, 2015 No. 648). These are farms, factories, wholesale centers, shops, cafes, etc. Now, in order to obtain documents, you need access to the Mercury system. Applications for connection are sent to Rosselkhoznadzor (Order of the Ministry of Agriculture dated December 27, 2016 No. 589) . You can use the system for free via the Internet. Without a connection, you won’t be able to continue your business. For now, the company will be fined 20 thousand rubles for selling goods without veterinary control. (clause 1 of article 10.8 of the Administrative Code). (Federal Law dated December 28, 2017 No. 431-FZ)

Cancellation of UTII. Transition to simplified taxation system and PSN

Specialist. The UTII tax regime will be abolished on January 1, 2021. In other words, in order to prepare for the transition to a new aid to navigation, there is at most a month left.

It is important to understand that despite the fact that the deadline for filing an application for a transition to another DO regime can theoretically be submitted until December 31, it is better to prepare now, without postponing everything until the last day. Why?

Everything is very simple. Due to the fact that the Federal Tax Service website is overloaded every time a global change is introduced, there is a risk of simply not accessing it. It is difficult to predict when this influx will begin. In addition, there are solutions that allow this change to be made automatically. This possibility will be discussed further.

What needs to be done to switch from UTII

In its recent letter (dated October 20), the Federal Tax Service described how to switch from UTII to the simplified tax system. The text of the letter can be found here.

To switch to the simplified tax system, you must notify the Federal Tax Service at the place of registration no later than December 31, 2020 (paragraph 1, clause 1, article 346.13 of the Tax Code of the Russian Federation).

However, we recommend that you submit your application no later than 10 working days before the cancellation of the UTII. If the application is completed and sent later than 10 working days, there is a risk that the notification will not be considered. This, in turn, will lead to the fact that instead of switching to the simplified tax system or PSN, the enterprise will automatically be transferred to the OSN.

A sample notification for the transition to the simplified tax system is filled out according to form N 26.2-1 (KND 1150001). in PDF via this link.

The type of form was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/ [email protected] “On approval of document forms for the application of the simplified taxation system.”

To switch from UTII to PSN you must submit an application:

according to form No. 26.5-1 (approved by Order of the Federal Tax Service of Russia dated July 11, 2017 No. MMV-7-3 / [email protected] ). ;
or in the form recommended by the Federal Tax Service of Russia in the attachment to the letter dated 02/18/2020 No. SD-4-3/ [email protected]

In addition to notification to the Federal Tax Service, the following is also required:

re-fiscalize CCP;
change the settings of the cash register program (hereinafter referred to as software);
set up your merchandise accounting software (indicate VAT in the nomenclature - when switching to OSN).

Do not forget about other changes that the transition to the PSN or simplified tax system brings with it. For example, about the book of income and expenses or about the requirements for the format of a check . These aspects will also be discussed below.

For users of the Shtrikh-M program, in addition to the standard procedure for transition, there is also a simplified procedure for transition to the simplified tax system and PSN.

As is usually the case in our country, everything needs to be done in one day. All this causes a lot of excitement; the information resources of government agencies and service specialists cannot cope with the large number of requests. Therefore, for enterprises that want to prepare for the transition in advance, the Shtrikh-M company in its cash solution Shtrikh-M Cashier 5 has provided the possibility of automatic transition to the required taxation system.

Necessary conditions for the transition:

FR from ATOL or Shtrikh-M;
Submit an application on the Federal Tax Service website (see above);
Re-register the cash register on the navigation system in advance;
Configure the transition to a new SNO in the cash register software;
Indicate VAT on product cards (for OSN).

What will be done automatically?

Re-registration of the cash register for a new SNO (will be implemented in the next release, based on the current subscription), all that remains is to submit an application on the tax website;
The cash register has been reconfigured to the new taxation system (for subscriptions with an expiration date greater than 12/09/2019), all that remains is to submit an application on the tax website and re-register the cash register - this can be done in advance.

Changes can be made in advance, and they will come into force on January 1, 2021 automatically.

8️⃣ From July 1, inspectors will not begin to tax all unclear receipts to the accounts of “physicists”

Information is being circulated on the Internet about the rights of tax officials, which they allegedly received on July 1. It is reported that inspectors will monitor the accounts of the “physicists.” Replenishment of the account will be considered income and will be taxed. The authors refer to Article 86 of the Tax Code. The Federal Tax Service denied these rumors. There will be no changes to Article 86 of the Tax Code from July 1. Recent amendments have given the right to collect taxes from funds in “metal” accounts. Therefore, banks are now required to report balances on such accounts to the Federal Tax Service. Otherwise, the rights of inspectors have not changed. They receive data from banks about the accounts of “physicists” during their inspections upon request and only with the permission of the head of the Federal Tax Service (nalog.ru, June 20).