Main changes in accounting and tax accounting from October 1, 2021 in Russia

New 6-NDFL

Accountants are required to submit 6-NDFL calculations for 2021 using a new form. In the new form, if necessary, you should indicate the INN and KPP of the reorganized legal entities, information about the form of reorganization. You will also need to use new codes for places where calculations are submitted.

The procedure for filling out calculations has also changed for accountants. According to the amendments, for the largest taxpayers, the TIN and KPP at the location of the organization should be indicated in accordance with the certificate of registration with the tax authority at the location (5th and 6th category of KPP - “01”). The deadline for submitting the calculation is April 2, 2021 inclusive.

Simplified taxation system

In the coming year, individual entrepreneurs and legal entities using the simplified system will need to make use of serious changes. The changes will affect the procedure for filling out the Book of Receipts and Expenses. Section V will appear in the KUDiR form; it is required by tax payers from Moscow on the simplified tax system “Income” who pay the trade tax.

The modernized KUDiR form is publicly available and is voluntarily used by many taxpayers. But in the coming year its use is mandatory.

New 2-NDFL

From January 1, 2018, the 2-NDFL certificate will have to be drawn up using a new form. It was approved by order of the Federal Tax Service of Russia dated October 24, 2017 No. ММВ-7-11/ [email protected]

The update was required so that the legal successors of the converted tax agents could provide information on the income of individuals. The form now requires additional information. For example, about the form of reorganization of a legal entity, as well as about the INN and KPP of the reorganized organizations.

In addition, the certificate must use new codes for types of income and deductions.

Along with this, some information from the form was removed. Thus, in section 2 “Data about an individual - recipient of income”, you no longer need to fill in fields related to the address of residence, and in section 4, investment deductions are excluded from tax deductions.

Land tax declaration

To report on land tax for 2021, accountants must use the form approved by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/ [email protected]

In the new declaration, the barcodes have changed, the TIN has been shortened, and the numbering of the lines of section 2 has changed. Lines 090, the tax benefit code in the form of a tax-free amount, and 100, a tax-free amount, have been excluded from the declaration. The provisions relating to individual entrepreneurs, who are exempt from the obligation to submit a declaration, are excluded.

The new form is no longer stamped and does not indicate the type of economic activity code (OKVED). To fill it out correctly, follow the control ratios from the letter of the Federal Tax Service dated July 13, 2017 No. BS-4-21/ [email protected]

Deflator coefficients

Accountants calculating taxes on UTII and PSN in 2021 are required to apply new deflator coefficients. They were established by order of the Ministry of Economic Development of the Russian Federation dated October 30, 2017 No. 579. The K1 coefficient, which adjusts the basic profitability indicator on UTII, was increased. Now it is 1.868.

The deflator coefficient used for the purpose of applying the PSN was also increased. Now, when calculating the potential annual income of an individual entrepreneur on a patent, you need to use a deflator equal to 1.481 (previously - 1.425).

VAT ↑ up

New tax changes in 2021 also affected VAT. Part of it has been changed as follows:

1. Legal entities involved in the sale of scrap and metal waste lost their right to tax exemption.
2. Separate accounting of VAT has become mandatory even if the five percent rule is observed. If the costs of non-taxable transactions are less than five percent of the total costs, the legal entity can claim a tax deduction on purchases that are both taxable and non-taxable transactions.

Input VAT on purchases only for non-taxable transactions cannot be deducted.

1. Now, VAT on some goods must be calculated by buyers, not sellers. Buyers of raw hides and scrap metal must calculate tax as tax agents. Buyers under the general tax system have the right to claim the same amount of tax as a deduction. Buyers on special regimes, they must also calculate tax as tax agents, but they do not have the right to declare the amount received as a deduction.

   
   Buyers of raw hides must calculate the tax themselves (image)

2. The period for using the 10% preferential rate for transporting passengers on airlines has been extended until the beginning of 2021. A 0% rate now also applies to air transport to Kaliningrad.
3. Change in tax recovery procedure. Now VAT must be restored regardless of whether the subsidy includes the amount of tax. The tax must be restored even when the company has received budget investments to reimburse expenses. In the event that expenses are partially reimbursed from budgets, the VAT amount will also have to be restored.

Fixed contributions

When calculating fixed contributions for individual entrepreneurs, accountants no longer need to focus on the minimum wage. This is due to the entry into force of the Federal Law of November 27, 2017 No. 335-FZ from January 1, 2018.

Starting from the new year, if the individual entrepreneur’s income for the year does not exceed 300,000 rubles, then the amount of contributions for the billing period will be 26,545 rubles. If the amount of income exceeds 300,000, then the amount of contributions will be 26,545 rubles plus 1.0% of the amount of income exceeding 300,000 rubles.

Using online cash registers ↑ up

On November 27, 2021, a law came into force that amended the law on online cash registers. These amendments consist in the fact that until the beginning of July 2021 a deferment was introduced in the installation of online cash register equipment for the following categories of payers:

• Legal entity on the imputation (except for companies in the catering and retail sectors);
• Private businessmen on the patent system (except for merchants engaged in retail trade and public catering);
• Legal entities and private entrepreneurs on imputation and patent, engaged in public catering and retail trade if they operate without hired personnel;
• Private businessmen trading through special automatic machines and not having hired employees;
• Private entrepreneurs engaged in the provision of services to the public and issuing BSO at the request of the client (with the exception of entrepreneurs in the catering sector who have hired employees).

New KBK

New BCCs have been prepared for accountants for 2021.

Once again, the list of BCCs was updated by Orders of the Ministry of Finance dated 06/06/2017 No. 84n and 06/09/2017 No. 87n. The new codes apply to excise taxes and interest on bonds of Russian organizations issued during the period from 01/01/2017 to 12/31/2021.

Excise taxes on tobacco products should be paid according to the following new BCCs:

— 182 1 0300 110 — electronic cigarettes;

— 182 1 0300 110 — liquids with nicotine;

- 182 1 0300 110 - tobacco, which is intended for consumption by heating.

For income tax on interest on Russian bonds:

— 182 1 0100 110 – income tax;

— 182 1 0100 110 – for penalties;

— 182 1 0100 110 – for fines.

A separate code is also entered for the resort fee. Let us remind you that the resort fee is established by Federal Law dated July 29, 2017 No. 214-FZ. The fee will be introduced in a number of regions no earlier than May 1, 2021. Its size will not exceed 50 rubles per tourist per day of stay. In subsequent years it can be increased to 100 rubles.

The resort fee in 2021 will need to be paid to the following BCC:

— 000 1 1500 140, where the first three digits indicate the revenue administrator code.

Tax monitoring becomes more accessible

The conditions for the transition to tax monitoring and its application have been relaxed:

• the threshold amount of income is reduced three times (will be 1 billion rubles), the value of assets (1 billion rubles), as well as the amount of taxes paid (100 million rubles per year, now including personal income tax and contributions);
• The deadline for submitting an application to the tax office for the transition to tax monitoring has been moved to September 1 (from July 1);
• extension of monitoring for the next year will be automatic unless the taxpayer submits an application to waive it;
• The number of cases when desk audits can be carried out during tax monitoring has been reduced.

There are other changes too. Read more about them in the analytical review from ConsultantPlus experts. If you need access to K+, you can get it for free online.

Transport tax declaration

Accountants should report transport tax for 2021 using a new form. It was approved by order of the Federal Tax Service of Russia dated December 5, 2016 N ММВ-7-21/668. The declaration consists of a title page and two sections. They indicate the amount of tax payable and the amount of tax for each car.

The changes mainly affected section 2 of the declaration. It now contains the lines:

— year of manufacture of the vehicle;

— tax deduction code;

- the amount of tax deduction.

In the new form, you can take into account a tax deduction, which reduces the tax by the amount of the payment made in the Platon system. When filling out the declaration, be guided by the control ratios. They are presented in the letter of the Federal Tax Service dated March 3, 2017 No. BS-4-21/ [email protected]

We remind you that the deadline for submitting the declaration is February 1, 2018.

Traceability of goods: invoices, registers and VAT reporting have been changed

From July 1, the product traceability system ceases to be an experiment and becomes mandatory. We explained how it works here.

In this regard, the following are formalized in a new way:

• invoices, purchase and sales books, invoice journals;
• VAT declaration.

A new report to the Federal Tax Service on transactions with traceable goods is also being introduced.

ConsultantPlus experts explained in detail how to work with invoices starting from 07/01/2021 in the Ready Solution. You can view this and other materials from the system for free by signing up for a trial access.

Also in K+ you can see a sample of filling out an invoice for a traceable product. Click on the picture, trial access is free:

Statistics

Accountants will also report to Rosstat in 2021 using new forms. They were approved, in particular, by orders of Rosstat dated June 21, 2017 No. 417, dated August 1, 2017 No. 509; dated August 21, 2017 No. 541; dated August 30, 2017 No. 562 and No. 563; dated 08/31/2017 No. 564, etc. Among the new forms: 15 annual, 3 quarterly and 5 monthly.

Please note the change in the order of filling out statistical forms P-1, P-2, P-3, P-4 and P-5(M). New instructions for filling them out were approved by Rosstat order No. 772 dated November 22, 2017. Failure to submit reports to statistics faces a serious fine. It is established by Art. 13.19 of the Code of Administrative Offenses of the Russian Federation and can amount to up to 70 thousand rubles. For repeated violation, a fine of up to 150,000 rubles is provided.

In order not to miss the deadlines for submitting statistical reports, you can use the official Rosstat service - statreg.gks.ru. Here you will need to fill in the fields “Notification Type”, TIN and enter the code. The system will issue the name of the organization and a list of statistical forms that it needs to submit, indicating the deadlines for submission.

New tax from July 1

Fortunately, no new taxes have been introduced since July 2021 - the structure of the Tax Code and the list of payments included in it have been preserved unchanged.
However, proposals and rumors to expand the Tax Code of the Russian Federation or introduce new non-tax payments arise every now and then, and who knows, perhaps they will become a reality in the near future. Of course, we won’t miss this, just as we won’t miss other innovations. For example, changes from July 1 in the payment of child benefits. The State Duma is already considering a corresponding project, which, among other things, provides for the transformation of pregnancy benefits. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Declaration of indirect taxes

Starting with December 2021 reporting, accountants must use the updated indirect tax return form. It is applied when importing goods into Russia from member states of the Eurasian Economic Union. The new declaration was approved by order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3/765.

The declaration now has Section 3. It requires indicating the code of the type of excisable product for the production of which ethyl alcohol is imported. The registration number of the notice of payment (exemption from payment) of the advance payment of excise duty is also indicated here.

Deferment on cash register

From 07/01/2021, the last temporary exemption from the use of online cash register systems, which was used by individual entrepreneurs who do not have employees and sell self-made goods, works, and services, will end. They must install and register cash registers by this date (see our Instructions), if they do not fall under the general cases of exemption from cash registers, which are in Law No. 54-FZ.

A complete list of such cases of release with comments and links to explanations from officials can be found in ConsultantPlus. Trial access to the system can be obtained for free.

SZV-STAZH

In 2021, for the first time, accountants will have to send to the Pension Fund information about the insurance experience of employees using the new form SZV-STAZH. The reporting is annual and is submitted for 2017 in relation to each employee working under both an employment contract and a civil law contract. The reporting form is established by Resolution of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p.

It should be remembered that those organizations that employ less than 25 people can report to the Pension Fund on paper. If an organization has 25 or more employees, reporting must be submitted exclusively electronically. For failure to comply with the electronic form, a fine is established under Article 17 of Federal Law No. 27 dated April 1, 1996. The fine is 1000 rubles.

The Pension Fund of Russia began accepting SZV-STAZH in January, the deadline for submitting information is March 1, 2021. If you are late in submitting your reports or make mistakes in them, both the accountant and the organization will be fined. For an organization, the fine is 500 rubles for each employee for whom errors were made or information was not provided. The fine for accountants and management is provided for in Art. 15.33.2 Code of Administrative Offenses of the Russian Federation. It ranges from 300 to 500 rubles.

Cleaning up the SME register

Once a year, on July 10, the Federal Tax Service excludes from the SMSP register information about legal entities and individual entrepreneurs if they (Clause 5, Part 5, Article 4.1 of Law No. 209-FZ dated July 24, 2007):

• did not submit information on the average number of employees for the previous calendar year and (or);
• did not submit tax reports, which determine the amount of income for the previous year;
• do not meet the established criteria for small and medium-sized enterprises.

Make sure that all information on the organization or individual entrepreneur is in the tax office, otherwise you will lose the right to all “small” preferences. For example, the right to reduced insurance premiums.

What other support measures can you lose by leaving the registry, see ConsultantPlus. Trial access to K+ is free.

Declaration on property tax of organizations

For 2021, the property declaration will need to be submitted to the Federal Tax Service using a new form. It was established by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] Tax authorities will no longer accept a declaration using the old form.

In the new declaration, the barcodes and reporting period codes have changed, the TIN has been shortened, and a new section 2.1 has appeared, “Information about real estate objects taxed at the average annual cost.”

The new section is filled out by legal entities for real estate specified in section 2 of the calculation and taxed at the average annual value.

The declaration must be submitted no later than March 30, 2021. To fill it out correctly, you need to focus on the control ratios. They were published in the letter of the Federal Tax Service dated May 25, 2017 No. BS-4-21/ [email protected]

Cancellation of reports

As of July 1, 2021, the Tax Code of the Russian Federation contains a new, closed list of grounds on which tax authorities will consider reporting unsubmitted.
Having discovered at least one circumstance from the list, inspectors will have to stop the desk audit of the received reports and send the taxpayer a notice of refusal to accept it. The notification period is 5 working days from the date of identification of the relevant grounds; the form will be approved by the Federal Tax Service.

It is obvious that these violations can emerge not only upon receipt of the declaration, but also after the start of the CNI. Therefore, these amendments actually establish the possibility of canceling reports submitted by the taxpayer and allowed by inspectors to be audited.

Important! One of the grounds for refusal to accept a VAT return from July 1 is its non-compliance with the control ratios. What ratios will be critical can be seen from the draft corresponding order of the Federal Tax Service. You can view them here.

Property rights and R&D

Accountants are allowed not to take into account property rights to the results of intellectual activity identified during the inventory as part of their income. This right was guaranteed by Federal Law No. 166-FZ of July 18, 2017, which amended Article 251 of the Tax Code of the Russian Federation. The new rules apply only to property rights identified in the period from January 1, 2018 to December 31, 2019.

At the same time, accountants are no longer required to submit R&D reports to the INFS. From January 1, it will be enough to place this information in the GIS. But you still have to inform the tax authorities. To do this, the accounting department should use the approved form of information confirming the placement of the report on R&D performed in the state information system.

Tax audits and control ↑ up

There have also been several changes in the field of tax audits and control:

1. State inspectors, during routine inspections of employers, will be able to ask only those questions that are included in the checklists. From the beginning of January 2021, this requirement has already affected moderate-risk employers, and from the beginning of July it will affect all others. A total of 107 such checklists have been developed.
2. The period for conducting desk inspections was reduced to one month (previously it was three months).
3. The rules for conducting tax audits have been changed. Tax officials will now have to prove schemes differently. They will not be able to use formal signs of violations, such as unscrupulous suppliers and dubious signatures, as evidence.
4. It is now possible to check your counterparties. This can be done on the website pb.nalog.ru. There will be a new “transparent business” service (currently unavailable). Tax officials will update the information there every year.
5. Tax officials received the right to request information and documentation from auditors that the legal entity did not provide for inspection. The auditor will be obliged to inform the tax authorities about everything.
6. Rospotrebnadzor will carry out test purchases. Inspectors will come to stores under the guise of ordinary customers and make purchases.

Increase in minimum wage

From 01/01/2018, it is necessary to make changes to local regulations in order to increase employee earnings to the new federal minimum wage. This is due to the fact that starting from the new year, Federal Law No. 421-FZ of December 28, 2017 increased the minimum wage to 9,489 rubles.

If the employee’s salary is below the minimum wage, the employer will be held liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. The fine for organizations is from 30,000 to 50,000 rubles. Thus, enterprises that pay employees salaries in the amount of the minimum wage are required to increase it. To do this, accounting and management will need to make changes to the staffing table by issuing an appropriate order.