What changes in Russian legislation have occurred since October 1, 2021? Which ones are important for an accountant? What has changed in tax legislation? We offer an overview of the amendments in the table.
| date | What's new | Explanation of changes in tax legislation | |
| Effective October 1, 2018 | Was | ||
| VAT | |||
| From October 1, 2021 | The calculation of VAT upon receipt of an advance payment by the seller of property rights has changed | Sellers of property rights calculate tax on the difference between the advance payment received and the portion of the seller's expenses for obtaining the property right in proportion to the advance payment received. The seller can deduct the accrued tax in the usual manner established for VAT on received advance payments for goods, work, and services. | Sellers of property rights calculated tax on the full amount of prepayment at the calculated rate of 18/118. It was impossible to deduct “advance” VAT after the transfer of property rights. It was only allowed to return or offset the tax when submitting a special application to the inspectorate, as a rule, after reconciliation of calculations |
| From October 1, 2021 | The documentary justification for the zero export VAT rate has been improved | When shipping property to a division of a company located outside the EAEU, you must provide a contract with a Russian company (a copy of it) | – |
| Instead of previously submitted contracts, you must submit a notification to the inspectorate indicating: – details of previously submitted contracts for past periods; – details of the inspection to which the contracts were submitted | It was necessary to submit previously submitted contracts for expired periods to the inspectorate | ||
| There is no need to submit to the inspection copies of transport, accompanying and other documents with marks from the customs office of departure about the export of goods outside of Russia. The inspection will request copies of papers only if there are inconsistencies or if it has no information at all about the removal of property | It was necessary to submit to the inspection copies of transport, accompanying and other documents with marks from the customs office of departure on the export of property outside Russia | ||
| From October 1, 2021 | The application procedure for VAT refund has been clarified | The minimum amount of taxes paid for companies and guarantors is now 2 billion rubles. | The minimum amount of taxes paid for companies and guarantors was 7 billion rubles. |
| From October 1, 2021 | Within the framework of the Russian “tax free” system, documentary confirmation by Russian retail trade organizations has been clarified: – application of a 0% VAT rate when compensating tax to foreigners; – deductions of tax imposed on foreigners | Now it is necessary to submit to the Federal Customs Service a register of checks for tax compensation in electronic form according to the TKS, indicating in the register: – information from receipts with a mark from the customs office of departure on the export of goods; – information about the amount of tax compensated to foreigners; – VAT base to which a 0% rate is applied | It was necessary to submit to the Federal Customs Service a list of checks for tax compensation indicating: – information from checks; – information on VAT compensation paid to foreigners |
| From October 1, 2021 | The application of the 0% VAT rate has been clarified | Firms producing precious metals from scrap metal that do not have a license for subsoil use are allowed to pay VAT at a zero rate | Firms producing precious metals from scrap metal that did not have a subsoil use license paid VAT at the general rate |
| Government duty | |||
| From October 1, 2021 | A new state duty has appeared | For obtaining federal stamps with a two-dimensional barcode for marking alcohol, the state duty is 0.16 rubles. for one stamp | – |
| From October 1, 2021 | The procedure for paying fees for state registration of companies and entrepreneurs has been clarified | Now you do not need to pay a fee when resubmitting documents for state registration if, during the initial submission of papers, their set was incomplete or errors were found in the documents | If, during the initial submission of documents for state registration, their set was incomplete or errors were found in the documents, then when re-submitting documents for state registration, the fee was paid again |
| Tax control | |||
| From October 1, 2021 | New open information about taxpayers has been posted on the Federal Tax Service website | Information about: – contributions, taxes and fees transferred by firms in 2021 (except for taxes paid when importing property into the EAEU) – expenses and income of companies according to the organization’s accounting records for 2017. Download the list of documents for verifying the counterparty. Memos to employees on inspection of LLC. Download a ready-made memo for employees on LLC inspection. | Since August 1, information about: – average number of employees; – special tax regimes; – participation of taxpayers in a consolidated group |
| Document flow | |||
| From October 1, 2021 | The procedure for submitting an application for the installation of a billboard or other structure and for its use has been simplified | Now through the public services portal you can submit: – an application for the installation of an advertising board or other structure and for its use; – consent of the property owner to attach an advertising board or other structure to the real estate; – refusal of the property owner to further apply a previously issued permit to attach an advertising billboard or other structure to a real estate property. All documents can be submitted in paper or electronic form | – |
Source: “Bukhsoft”
Also read further:
New form 2-NDFL approved
Based on the order of the Tax Service dated January 17, 2018 No. ММВ-7-11/19, the certificate of income of individuals in form 2-NDFL was updated . It begins to operate with the submission of information on the income of individuals for the tax period 2017 .
What changed?
Now the legal successor , regardless of the type of reorganization (liquidation), if the reorganized company has not done this, is obliged to submit for it to the Federal Tax Service at the place of its registration forms 2-NDFL and 6-NDFL , as well as updated information. If there are several legal successors, then the obligation of each of them will need to be determined based on the transfer deed or separation balance sheet (based on the new paragraph 5 of Article 230 of the Tax Code of the Russian Federation).
To do this, in section 1 “Data about the tax agent” of the certificate, a new field “ Form of reorganization (liquidation) ” has appeared, in which the corresponding code (from 0 to 6) , as well as the field “ TIN/KPP of the reorganized organization ”. The legal successor of the tax agent must indicate: OKTMO code at the location of the reorganized organization or its separate division, and in the “Tax Agent” field - the name of the reorganized organization or its separate division.
From Section 2 “Data about the individual recipient of income”, fields with the address of the taxpayer’s place of residence .
Section 4 excludes investment deductions from tax deductions.
The list of income and deduction codes for personal income tax has been expanded
Since 2021, according to the order of the Federal Tax Service dated October 24, 2017 No. ММВ-7-11/820, new codes of income and taxpayer deductions have appeared that need to be recorded in 2-NDFL certificates, namely:
| Revenue code | Decoding |
| 2013 | Amount of compensation for unused vacation |
| 2014 | The amount of payment in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in the part that generally exceeds three times the average monthly salary or six times the average monthly salary for dismissed workers from organizations in the Far North and similar areas |
| 2301 | Amounts of fines and penalties paid by an organization on the basis of a court decision for failure to comply with consumer requirements in accordance with the Law of the Russian Federation of February 7, 1992 No. 2300-1 “On the Protection of Consumer Rights” |
| 2611 | The amount of bad debt written off from the organization’s balance sheet |
| 3023 | The amount of income in the form of interest (coupon) on circulating bonds of Russian organizations denominated in rubles |
Also, starting from 2021, a new deduction code :
| 619 | The amount of positive financial results obtained from transactions recorded on an individual investment account |
A new form of calculation 6-NDFL has been approved
Based on the order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/ [email protected], were made to the 6-NDFL calculation form and the procedure for filling it out.
What changed?
The following lines have been added to the title page :
- form of reorganization (liquidation) code
- TIN/KPP of the reorganized organization
These lines must be filled out by successor organizations when filing 6-NDFL for the reorganized company, if it did not have time to do this before the completion of the reorganization. If an organization is liquidated only have to fill out “ Form of reorganization (liquidation) code ”, putting the code “0” in it. In the line “TIN/KPP of the reorganized organization,” the liquidated organization must put dashes (Letter of the Federal Tax Service dated 01.02.2018 No. GD-4-11/1804). The new form begins to apply with the submission of calculations for 2021 . Taxpayers have the right to submit 6-NDFL for 2021 using both the old and new forms.
The procedure for paying personal income tax on winnings has changed
Based on Federal Law No. 354-FZ of November 27, 2017, from January 1, 2021, the procedure for calculating and paying personal income tax on income in the form of winnings received by gambling participants has changed:
- if the winning amount does not exceed 4,000 rubles , it is not subject to personal income tax
- Individuals will have to independently pay personal income tax on winnings in the amount of over 4,000 rubles to 15,000 rubles .
- if the winnings are equal to or exceed 15,000 rubles , the tax amount will have to be calculated by the tax agent .
A new form of book for accounting income and expenses under the simplified tax system has been introduced
From January 1, 2021, the form of the book of accounting for income and expenses under the simplified taxation system has changed.
What changed?
- A new section V has appeared , which fixes trade tax deductions , due to which the single tax is reduced where it is valid
- The book does not need to be certified by a seal if the company has decided to refuse to use it
- In Column 4 “Income” of Section I there is no need to indicate the profit of controlled foreign companies
- Individual entrepreneurs on the simplified tax system can indicate all their deductions for insurance premiums : both for incomes up to 300,000 rubles , and 1 percent above the specified amount.
Increased income limits for calculating insurance premiums
Based on Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378, the base for calculating insurance contributions to the Social Insurance Fund ( in case of temporary disability and in connection with maternity ) in 2021 is 815,000 rubles , and for calculating contributions to the Pension Fund at the usual rate - 1,021,000 rubles .
Insurance premium rates in 2021
| Recipients | Limit amount of base for accrual | Current rate |
| Pension Fund | 1,021,000 inclusive | 22% |
| Pension Fund | More than 1,021,000 | 10% |
| Compulsory Medical Insurance Fund | No maximum size | 5,1% |
| FSS | 815,000 inclusive | 2,9% |
| FSS | More than 815,000 | 0% |
Insurance premium rates will remain until 2021 inclusive
The general insurance premium rate in 2021 is still 30% :
- 22% – for pension insurance;
- 5.1% – for health insurance;
- 2.9% - for social insurance.
The amount of contributions to be paid depends on whether the income has exceeded the established limit of the base for accrual or not. Based on Federal Laws No. 361-FZ of November 27, 2017 and No. 428-FZ of December 28, 2017, the 30% rate will be valid until 2021 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation).
The amounts of fixed insurance premiums for individual entrepreneurs have been changed
Based on Federal Law No. 335-FZ of November 27, 2017, a new procedure for calculating fixed insurance premiums for individual entrepreneurs “for themselves” was introduced in 2018. They no longer depend on the minimum wage .
Amounts of fixed insurance premiums for individual entrepreneurs up to 2020 inclusive:
| Recipient | 2018 | 2019 | 2020 |
| Pension Fund with income less than 300 thousand rubles | 26 545 | 29 354 | 32 448 |
| Pension Fund with an income of more than 300 thousand rubles | 26,545 + 1% on amounts over 300 thousand. | 29 354 + 1 % from an amount over 300 thousand. | 32 448 + 1 % from an amount over 300 thousand. |
| Compulsory Medical Insurance Fund | 5 840 | 6 884 | 8 426 |
The deadline for paying insurance premiums for incomes over 300,000 for individual entrepreneurs has changed
Based on Federal Law No. 335-FZ of November 27, 2017, fixed insurance premiums for individual entrepreneurs “for themselves” from income exceeding 300,000 rubles has changed . Now entrepreneurs are required to transfer the above insurance premiums no later than July 1 of the next year . For example, for 2021 they must be transferred no later than July 1, 2021 . And since July 1 in 2018 is a Sunday, fees can be paid no later than July 2, 2021 .
There are more reasons not to accept RSV
Based on Federal Law No. 335-FZ of November 27, 2017, starting from 2018, insurance premium payments may not be accepted for the following reasons :
- errors in the amount of payments and other rewards
- errors in the database for calculating pension contributions within the limit
- errors in the database for calculating pension contributions according to additional tariffs
- errors in the amount of pension contributions themselves
- false personal data
The amounts of the same indicators for all individuals must match the same indicators for the payer as a whole.
Insurance premium rates for injuries have not changed
In 2021, the same 32 basic injury insurance premium that were in effect in 2021 will apply. Their rate increases from 0.2 to 8.5 percent of the amount of payments in favor of the insured persons, depending on the degree of professional risk. Also, in 2021, benefits on the payment of insurance premiums will remain for individual entrepreneurs who employ disabled people .
Until 2020 inclusive, benefits will remain for individual entrepreneurs paying contributions for disabled people of groups I, II and III - 60% of the established insurance rates.
For the first time you need to submit the annual SZV-experience form
Before March 1, 2021, for the first time it is necessary to submit to the Pension Fund the annual form (based on the results of 2021) SZV-STAZH - a report on the pension experience of employees. Based on clause 1.5 of the Procedure, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2021 No. 3p, it must be submitted by organizations and entrepreneurs paying remuneration to individuals:
- under employment contracts;
- under civil contracts for the performance of work or provision of services;
- under copyright contracts and licensing agreements.
From June 1, 2021, a service for checking counterparties will be launched on the Federal Tax Service website
The Federal Tax Service's service for checking counterparties "Transparent Business" was supposed to start operating on July 25, 2021. But on the basis of clause 7 of the Order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-14/729, its launch was postponed to June 1, 2021 . From this date on the Federal Tax Service website you will be able to find the following information about counterparties:
- about arrears and debts on penalties and fines;
- about tax offenses and penalties for them;
- about special tax regimes;
- on participation in a consolidated group of taxpayers;
- on the average number of employees, taxes and fees paid
- on the amounts of income and expenses according to financial statements.
The data, which will appear on the Internet on June 1, 2021, will include information on tax offenses for which decisions came into force between June 2, 2021 and December 31, 2021, and fines unpaid before May 1, 2021. Only information about legal entities will be available; information about individual entrepreneurs will not be publicly available.
The FSS pilot project will not be expanded
Based on the Decree of the Government of the Russian Federation No. 1514 dated December 11, 2017, the validity period of the FSS pilot project “Direct Payments” was extended until 2021 inclusive . In regions where it operates, employers pay disability benefits only for the first three days of illness. The remaining part of the sick leave, as well as other benefits to employees, is transferred directly by the territorial bodies of the Social Insurance Fund . will not expand as planned for now - new regions will not be included in it. Direct payments of benefits from the Social Insurance Fund remain in 33 regions of Russia , and in the rest the credit scheme continues to operate.
The special assessment of working conditions must be completed before the end of 2018
Based on Part 6 of Article 27 of Federal Law No. 426-FZ of December 28, 2013 “On Special Assessment of Working Conditions,” all employers must conduct a special assessment of working conditions in workplaces with hazardous and harmful production factors . In all other workplaces, including office ones, it is allowed to carry out a special assessment in stages, the last stage must be completed no later than December 31, 2021 .
From January 1, 2021, the minimum wage has been increased
Based on Federal Law No. 421-FZ of December 28, 2017, from January 1, 2021, the minimum wage was increased to 9,489 rubles . This federal law establishes that, starting from January 1, 2019 and thereafter annually from January 1 of the corresponding year, the minimum wage will be equal to the size of the subsistence level of the working-age population as a whole in the Russian Federation for the second quarter of the previous year. Thus, from 2021, a mechanism for bringing the minimum wage to the subsistence level will begin to operate. Later, it was decided that the minimum wage in Russia will be equal to the subsistence level from May 1, 2021 and will amount to 11,163 rubles .
The calculation of many payments depends on the minimum wage, including temporary disability benefits, maternity benefits, child care benefits up to 1.5 years, as well as other payments, the amount of which is tied to the minimum wage.
From February 1, 2021, child benefits have been indexed
Based on Decree of the Government of the Russian Federation No. 74 of January 26, 2018 “On approval of the amount of indexation of payments, benefits and compensation in 2021,” benefits by a factor of 1.025 from February 1, 2021 Payments are increased by the price growth index for the previous year (Federal Law dated December 19, 2016 No. 444-FZ). As a result, benefits in 2018 will increase by 3.2 percent.
| Benefit | Size before February 1, 2018 | Size from February 1, 2018 |
| One-time benefit for the birth of a child | 16 350,33 | 16 759, 09 |
| Minimum monthly allowance for caring for the first child | 3065.69 (including the minimum wage - 3120) | 3795,60 |
| Minimum monthly allowance for caring for the second and subsequent children | 6131,37 | 6284,65 |
| One-time benefit for registration in the early stages of pregnancy | 613,14 | 628, 47 |
Preferences have been introduced for animation creators
The government decided to support animated films. Now entities involved in its production and distribution will pay insurance premiums at reduced rates . The measure is envisaged for the period 2018–2023. The new tariffs will be:
- for pension insurance - in 8%;
- for social insurance in case of sick leave and maternity - 2%;
- for health insurance - 4%.
The preference has been introduced for those companies that are included in the register of producers of animated audiovisual products. This fact will need to be confirmed.
Amendments to the Tax Code of the Russian Federation were made by Law No. 95-FZ of April 23, 2018. A preferential rate of insurance premiums is applied from the beginning of the current year .
From May 1, 2021, vacationers will have to pay a resort fee
The introduction of a resort fee is an experiment, which, on the basis of Federal Law No. 214-FZ of July 29, 2021, will be carried out in the Republic of Crimea, Altai, Krasnodar and Stavropol Territories and will last from May 1, 2018 to December 31, 2022. Individual vacationers will have to pay it for each day of use of the resort infrastructure. The fee should not exceed 100 rubles , and in 2021 no more than 50 rubles . per day.
Tax Free stores will fill out purchase and sales books in a new way
the Tax Free system has started working in Russia . The stores affected will have to fill out VAT registers according to the new rules. They are contained in Government Decree No. 98 of February 1, 2021.
The new procedure concerns VAT amounts that the company accepts for deduction in accordance with paragraph 11 of Article 172 of the Tax Code of the Russian Federation. The procedure for filling out the purchase book is as follows:
- Column 3 contains the details of the cash receipt on the basis of which the VAT refund is made.
- Column 7 contains the number and date of the receipt that the foreign buyer received at the retail store. The same details should be on the “return” check.
- Column 13 reflects information about the customs mark. It is she who confirms that the purchase was exported outside the EAEU.
- Columns 15 and 16 reflect the purchase amount, including VAT, as well as the amount of tax.
In addition, the resolution states how the receipt for VAT refund is reflected in the sales book.
A delay has been introduced for the transition to online cash registers until July 1, 2021
Based on Federal Law No. 337-FZ of November 27, 2017, the following categories of taxpayers a deferment for the use of online cash register
- companies on UTII (except retail and catering);
- individual entrepreneurs with a patent (except for retail and catering);
- organizations and individual entrepreneurs on UTII and patent in the field of retail and catering that do not have employees;
- individual entrepreneurs selling through vending machines and not having employees;
- individual entrepreneurs providing services and issuing strict reporting forms (except for catering with hired employees)
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