Changes in accounting 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)

What other innovations have come into effect?

In addition to the industry-wide ones listed above, specific changes to tax legislation were introduced as of July 1, 2019. They are associated with activities in certain sectors of the economy:

Production and sale of tobacco products: from July 1, 2019, all tobacco products must be produced with new labeling (clause 3 of Government Decree No. 224 of February 28, 2019). Leftover unlabeled tobacco products can be sold until July 2020.
Veterinary control: The list of goods subject to certification has been expanded. The benefit, according to which previously it was not necessary to issue VSD, has been cancelled. These are a number of dairy products (butter, condensed milk, grated and processed cheeses), prepared and canned meat and fish products, sturgeon caviar, etc. (243-FZ dated July 13, 2015). All these goods now also need to be processed through the Mercury electronic system.

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)

From July 1, 2021, some changes in Russian legislation will begin. Innovations will come into force that will change the lives of Russians. The media offers to familiarize yourself with the new laws and regulations.

Some adjustments have been introduced to the Russian Tax Code

From July 1, all banks will be able to control any transfers to customer cards or accounts and transmit information to the tax office. Also, Russians will be required to pay 13% income tax; in case of evasion of payment, a fine will be issued.

The government will begin an active fight against illegal buildings

Since last year, a law came into force that deals with such buildings. The state can confiscate a land plot from a citizen without the right to return if the building located on it is not registered.

However, there are several options for a citizen in this case. He will either demolish the building within 12 months, or he will take care of the paperwork and put everything in order. On the Internet you can often find people who claim that from July 1, plots of land will immediately begin to be taken away from people. These are just rumors; the government did not provide such information.

Innovations with changes in payroll will come into force

If a company employee works on his days off or holidays, he will be paid double once . Previously, only overtime was paid, the first two hours - 1.5 times more, the subsequent time - 2 times more. Also, time off on your day off will be counted according to hours worked and paid at double the rate.

Employers will be prohibited from setting irregular schedules for their employees; time must be allocated correctly.

Social payments, scholarships and pensions will be paid to the Mir card

Services will no longer be able to transfer funds to other cards. If the employee does not issue a Mir card, he will receive the money in cash at the cash desk.

They will begin to pay attention to animal products

All companies that manufacture, transport and sell such products will be required to complete documentation through the Mercury system. All documents will be carefully checked. They want to adopt such innovations in order to eliminate low-quality products.

The likelihood of adulteration of dairy products will be reduced

On July 15, new requirements for labeling dairy products come into force. This is stated in the Decision of the Council of the Eurasian Economic Commission dated November 10, 2017 N 102.

The manufacturer will be required to indicate information about the availability of milk fat substitutes made from vegetable oils. Such a description will be written in contrasting letters in a special field on the packaging or label.

Utility tariffs will be indexed

From July 1, utility bills will increase by an average of 4%.

“The indices were approved taking into account the average increase in citizens’ payments for utility services in Russia from July 1, 2021 in the amount of no more than 4%,” says the explanation to the document on the Cabinet website.

The tariff increase depends on the subject, for each of which specific indices are indicated; they can be either more or less than the average Russian rate.

The driver's intoxication will be determined by a blood test.

From July 3, the degree of intoxication of drivers will be determined not only using a breathalyzer, but also based on the results of a blood test.

The maximum permissible blood alcohol content is 0.3 ppm; if you exceed it, you will be subject to administrative liability: a fine of 30 thousand rubles and deprivation of your driver’s license for a period of one and a half to two years.

The blood test will be carried out at a medical facility.

Telecom operators will store customer correspondence

On July 1, the next reform within the framework of the “Yarovaya package” comes into force. We are talking about a package of anti-terrorism amendments to laws proposed by State Duma deputy Irina Yarovaya and Senator Viktor Ozerov.

Now telecom operators will have to store call records and customer correspondence for up to six months. Companies will spend billions of rubles to implement this law.

Sellers of rare animals and fish may face prison sentences

From July 8, trading in rare animals and aquatic biological resources listed in the Red Book on the Internet or through the media faces criminal liability.

For the illegal acquisition or sale of animals, aquatic biological resources, as well as, as stated in the law, “their parts and derivatives (derivatives)”, punishment is established in the form of forced labor for up to three years with a fine of 500 thousand to 1.5 million rubles with or without restriction of liberty for a term of up to two years, or in the form of imprisonment for a term of up to four years with a fine in the same amount.

More entrepreneurs will switch to online cash registers

On July 1, the second stage of implementation of Law 54-FZ on the procedure for entrepreneurs to work with cash register equipment starts.

Now online cash registers for payments to customers must be installed by entrepreneurs and companies that meet the following requirements: they have employees, they work in public catering or are engaged in vending. Also included in the new wave are individual entrepreneurs on imputed tax (UTII) and patents who conduct trade and have employees on their staff.

Entrepreneurs can use not any devices, but only those models of cash registers that are included in the special register of the Federal Tax Service of the Russian Federation.

Children will be banned from transporting on old buses

From July 1, a ban on the use of buses older than 10 years to transport organized groups of children will partially come into force. From this date, the ban is in effect in Moscow and St. Petersburg, as well as the Moscow and Leningrad regions.

A unified form of MTPL policies will appear

From July 1, a new form of MTPL policy will be in force in the Russian Federation, unified for paper and electronic versions of the document. This is reported in the decree of the Bank of Russia. A QR code will appear on the policy, with which you can find out the model, number, registration plate, VIN and other information about the vehicle, as well as information about its owner and the validity period of the policy. In addition, the new forms will be pink.

Mortgage will become electronic

From July 1, when issuing a mortgage loan, an electronic mortgage will be used. This is stated in the Federal Law of November 25, 2021 N 328-FZ “On Amendments to the Federal Law “On Mortgage (Pledge of Real Estate)” and certain legislative acts of the Russian Federation.

It is noted that such a mortgage will be the first step towards the transition to online mortgage processing. The electronic mortgage will contain information about the mortgagor and the borrower of the mortgage loan, the name of the loan agreement indicating the date and place of its conclusion, the amount of the mortgage loan and the deadline for its payment, the name and description of the property purchased with a mortgage.

Data storage in the Russian Federation

From July 1, 2021, all telecom operators, owners of Internet resources and instant messengers are required to store user data and messages in our country. This innovation will affect everyone. Text and voice messages, downloaded or sent videos and audio will be stored. However, the storage period for calls and correspondence has been reduced from 3 years to six months.

Increasing excise taxes on tobacco products

Smokers will once again be cut off from their “oxygen”—excise taxes on tobacco will increase by 10%, which means cigarette prices will rise again. If converted into regular money, the fee will increase from 1,562 rubles. per thousand pieces up to 1718 rubles. The Ministry of Health explains the increase in excise taxes on tobacco products by the fight against smoking. But in essence, this is a fight against smokers, and not against smoking, because the number of “quitters” is not decreasing.

Changes to Art. 86 Tax Code of the Russian Federation

The information that the tax office will check all citizens’ bank accounts, cards and money transfers, and even automatically charge a 13% tax on each transfer, quickly reached Internet users and caused mass hysteria. We want to reassure you.

Indeed, from July 1, 2021, amendments to Art.
86 of the Tax Code of the Russian Federation, but they apply only to “metal” accounts. They do not affect cards and ordinary bank accounts of citizens in any way. Moreover, since 2013, the tax inspectorate can request from the bank information about the accounts of any citizen. The main thing here is “on request”. The tax office does not automatically receive information about transfers to regular accounts. Therefore, by and large, nothing will change until the tax office becomes interested in you. Subscribe to the magazine For individuals For legal entities Subscribe to the electronic version

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)

Transport tax ↑ up

There have been three changes to the transport tax, which we discussed in detail in the article Transport Tax (2018). Transport tax changes for 2018 are as follows:

The declaration form has been updated. The changes affected the Platon system and the affixing of a company seal to the declaration.
The size of the increasing coefficient for expensive cars has been reduced. Now, for cars costing from three to five million rubles, there is one increasing factor - 1.1 for all cars aged from one to three years.
The procedure for providing tax benefits to citizens has been simplified. Previously, it was necessary to submit to the tax service both an application and documents confirming the right to the benefit. Now, it is enough to submit one application.

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).