What is the VAT rate for goods and services? VAT new changes.

There are many changes in tax legislation in 2017. Therefore, let's start with the most important of them, which will be relevant for most organizations and entrepreneurs.

1. Already from November 30, 2016, another person can absolutely legally pay taxes, fees, penalties, fines for a taxpayer, as well as for a tax agent (clause 1, 8 of Article 45 of the Tax Code of the Russian Federation). This innovation applies to both legal entities and individuals. Previously, as you remember, the Tax Code of the Russian Federation stated a strict rule that the obligation to pay tax can only be fulfilled by the taxpayer himself (clause 1 of Article 45 of the Tax Code of the Russian Federation, as amended, valid until November 30, 2016).

But there is an important nuance: if you paid tax for another person, you will not be able to return it.

2. The tax debt of a company that arose as a result of an audit and has not been repaid for more than 3 months can now be recovered by inspectors from the Federal Tax Service not only from its parent, subsidiary or dependent company, but also from an individual associated with the debtor organization (clause 2 Clause 2 of Article 45 of the Tax Code of the Russian Federation). This could be, for example, a founder of an organization who owns a 50% share in the authorized capital or more, a director or shareholder (if they participated in operations to withdraw proceeds or assets of the debtor).

Amendments to income tax: rate, reserves for doubtful debts, etc.

1. The main thing that has changed since 2017 is the ratio between the federal and regional budgets in terms of payment of income tax (clause 1 of Article 284 of the Tax Code of the Russian Federation. Although the overall rate remains at the same level - 20%.

In addition, now a reduced rate for certain categories of taxpayers can be set by regional authorities at 12.5% ​​(previously the lower limit was 13.5%). A similar situation has developed with the maximum rate of income tax for organizations resident in special economic zones: the extreme value was 13.5%, and now - 12.5% ​​(clause 1, 1.7 of Article 284 of the Tax Code of the Russian Federation, as amended, valid. from 01/01/2017).

2. New rules have been established to determine the maximum amount of the provision for doubtful debts. Since 2017, the maximum amount has been taken (clause 4 of article 266 of the Tax Code of the Russian Federation

• when creating a reserve based on the results of the reporting period - 10% of revenue (excluding VAT) for the previous year or for the current reporting period, whichever is greater;
• when creating a reserve at the end of the year - 10% of revenue (excluding VAT) for the current year.

At the same time, the procedure for calculating the amount of doubtful debt in the case where the taxpayer has a counter-obligation to the counterparty has also changed. When calculating the debt, the amount of overdue receivables must be reduced by the accounts payable to the same counterparty (clause 1 of Article 266 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017).

3. Organizations will also have to take into account losses from previous years in a new way. From 2017 to 2020, the tax base can be reduced by no more than 50% (of the base amount), but not only for 10 years from the year the loss occurred (clause 2, 2.1 of Article 283 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

4. The list of expenses for profit tax purposes was supplemented with costs for training and exams within the framework of the professional standards program, as well as for conducting an independent assessment of qualifications (clause 23, clause 1, clause 3, article 264 of the Tax Code of the Russian Federation, as amended, valid from 01.01 .2017). By the way, from 2017, these same expenses will also be able to be taken into account by simplifiers with the object “income minus expenses” (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

VAT: main changes to tax legislation in 2017

1. The issuance of guarantees and guarantees by an organization that is not a bank has been exempt from VAT since 2017 (clause 15.3, clause 3, article 149 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). Therefore, such a company should no longer issue an invoice to the debtor.
2. The VAT rate has changed in relation to services for the transportation of passengers by rail on long-distance trains across the territory of the Russian Federation. Previously, the rate was 10%, and since 2017 - 0% (clause 9.3 clause 1 of Article 164 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). This information is relevant primarily for those organizations in which employees are often sent on business trips.
3. Electronic services provided by foreign organizations, the place of sale of which is recognized as the territory of the Russian Federation, have been subject to VAT since 2017 in accordance with new requirements (clause 1 of Article 174.2 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). Russian companies that order such services will have to act as tax agents.
4. Organizations that receive subsidies from the budget of any level - federal, regional, local - to reimburse the costs of paying for goods (works, services), from July 1, 2017 will have to restore VAT on these goods (works, services). Then the restored tax can be taken into account among other expenses (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017, article 264 of the Tax Code of the Russian Federation). Until this date, this rule applies only to “federal” subsidies.

Penalty innovations

Since 2017, the Tax Code of the Russian Federation has directly provided for a fine for failure to submit / late submission of explanations if (clause 1 of Article 129.1, clause 3 of Article 88 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017):

• inconsistencies or contradictions were discovered between the information contained in the taxpayer’s declaration and the information available to the tax authorities;
• the amount of tax payable in the updated declaration was reduced compared to the previously submitted one;
• the loss was declared in the income tax return or the simplified tax system return with the object “income reduced by the amount of expenses.”

The fine is 5 thousand rubles, and in case of repeated failure to provide such explanations within a calendar year - 20 thousand rubles. (Clause 1, 2 of Article 129.1 of the Tax Code of the Russian Federation as amended, valid from 01/01/2017).

By the way, explanations for the electronic VAT return from 2017 must be submitted only in electronic form. The tax authorities will not accept paper explanations and will record that the taxpayer simply did not submit them (Clause 3 of Article 88 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). And this in turn will lead to a fine of 5 thousand rubles. or 20 thousand rubles. This rule also applies to explanations requested by tax authorities based on the results of audits of declarations for the periods of 2016.

“Major” changes to tax legislation in 2017

Since 2017, a new Classification of fixed assets included in depreciation groups has been in effect (Resolution of the Government of the Russian Federation dated July 7, 2016 N 640). It is based on the new All-Russian Classifier of Fixed Assets - OKOF (Order of Rosstandart dated December 12, 2014 N 2018-st).

There are quite a lot of changes in the Classification: firstly, objects were added to it that were not in principle in the previous version of the Classification, and secondly, many fixed assets “moved” from one depreciation group to another.

Note that according to the new Classification, the SPI and depreciation group must be determined based on those fixed assets that are put into operation starting in 2017 (clause 1 of Article 258 of the Tax Code of the Russian Federation).

Special regimes: changes in tax legislation from January 2017

From January 1, 2017, the following come into effect (Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r):

• a list of activity codes in accordance with the All-Russian Classifier of Economic Activities related to household services;
• list of service codes in accordance with the All-Russian Classifier of Products by Type of Economic Activities related to household services.

In other words, now an organization (IP) can be sure that it provides household services if it conducts activities “with a code” from the given lists. This is important if the taxpayer applies UTII (clause 1, clause 2, article 346.26, article 346.27 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) or a patent taxation system. After all, regional authorities have the right to determine an additional list of “patent” types of activities related to household services (clause 2, clause 8, article 346.43 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

In addition, imputed employers were finally allowed to reduce UTII by the amount of fixed contributions paid for themselves for compulsory pension and health insurance (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). Previously they did not have such a right.

Changes for those using the simplified tax system

For simplifiers, the following changes in tax legislation effective January 1, 2017 are relevant:

• the limit on the residual value of fixed assets is set at 150 million rubles. (Clause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017);
• income limit - also in the amount of 150 million rubles. (Clause 4, 4.1 of Article 346.13 of the Tax Code of the Russian Federation as amended, valid from 01/01/2017).

If any of the specified limits is exceeded, an organization (or individual entrepreneur) using the simplified tax system will have to switch to the general taxation regime from the quarter in which the excess occurred (clause 4 of Article 346.13 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

Another innovation: simplifiers with the object “income minus expenses” must pay the minimum tax (Clause 6 of Article 346.18 of the Tax Code of the Russian Federation) to the same BCC to which simplifiers who ended the year with a greater profit transfer money - 182 1 05 01021 01 1000 110 (Letter of the Ministry of Finance dated August 19, 2016 N 06-04-11/01/49770).

Changes in tax legislation from October 2017 on penalties

The rate at which penalties for organizations must be calculated from October 1, 2017 will depend on the length of the delay. If it is no more than 30 days, then 1/300 of the refinancing rate per day will be applied, if more than 30 days - then 1/150 of the refinancing rate starting from the 31st calendar day of delay (clause 4 of article 75 of the Tax Code of the Russian Federation as amended. , valid from 01.10.2017).

For citizens and entrepreneurs, the procedure for calculating penalties will remain the same.

Value added tax (VAT) is levied by the state on that part of the cost of goods, services or work that exceeds their cost.

An enterprise that sells goods charges VAT on the amount of revenue and sells it at a price consisting of cost, revenue and VAT. This is why the tax is sometimes called indirect, because the buyer pays for it.

All issues related to VAT are regulated in Chapter 21 of the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs are required to pay tax to the budget. Valid exceptions, according to which the following are exempt from its accrual:

1. Firms and individual entrepreneurs that use special taxation regimes - UTII, simplified.
2. Payers whose total revenue for the three months preceding the reporting period did not exceed 2 million rubles.
3. Some special categories of organizations (participants of Skolkovo projects).

What operations are not taxed?

Tax must be paid from following operations and objects:

1. Sale of goods, works and services by payers (as well as donations, gratuitous provision of services, performance of works).
2. Advances received for goods not yet shipped, services not rendered, work not performed.
3. Import of goods into the territory of the Russian Federation.
4. Transfer of goods for the payer’s own needs, performance of construction and installation work for the payer’s own purposes.

No need to pay tax on the following objects and operations:

1. When fixed assets and other assets are transferred to a non-profit organization, they will not be used for the purpose of generating commercial profit or forming an authorized capital.
2. Privatization and sale of state property on the territory of the Russian Federation.
3. Services and work provided by a government agency within the framework of its main activities, provided for by law.
4. Sale of property of an organization declared bankrupt to pay off its debts.
5. Transfer to the state of buildings and structures that have social and cultural purposes, intended for human habitation, as well as infrastructure facilities.
6. Sale of plots of land.

Rates in 2019

Bid	Object of taxation
	For all objects that are not taxed at reduced or zero rates.
	Sale: individual food products (meat, fish, seafood, eggs, sugar, salt, grain, bread, flour and others); some products intended for children (clothing, shoes, stationery, strollers, beds, etc.); individual medical products and medicines; periodicals (if they are not advertising or erotic). Organization of transportation of citizens and luggage by rail and air transport across the territory of the Russian Federation.
	export goods and services for the transportation of goods outside of Russia, provision of transport and containers for this purpose; services and work related to the transportation of oil and the organization of its supply through pipelines; transportation of passengers outside the Russian Federation; provision of services, performance of work, sale of goods in the space sector; goods and services for foreign diplomats and international organizations; sale of mined precious metals.

Procedure for calculating and paying tax

To calculate the amount that will need to be transferred to the state, the tax base is determined. When selling goods, the amount of revenue is taken as the amount of revenue. If an enterprise sells goods taxed at different rates, then For each type, the base is calculated separately.

For donated objects the basis is their market valuation at the time of transfer (you should keep documents confirming it - an appraiser's report or printouts of price lists, offers with specified dates).

If you receive an advance, tax will need to be calculated on the entire amount. Formula for calculating the amount of tax to be paid to the budget:

tax base * tax rate = tax amount - tax deductions = amount to be paid to the budget

As can be seen from the formula, the tax amount can be reduced through deductions consisting of:

1. Amounts of VAT present in the cost of purchased goods (if there are the necessary documents - an invoice or a single document provided upon shipment).
2. VAT calculated on the amounts of travel and entertainment expenses issued.
3. VAT calculated from partial payments towards future supplies.
4. In other cases provided by law.

If the amount of deductions is greater than what needs to be paid, the organization can apply for compensation to the Federal Tax Service. To do this, you need to send a request and indicate the details to which you want to transfer money. You need to be prepared for the fact that the tax office will check your refund report especially carefully.

The amount of tax that remains to be paid after deductions must be divided into three equal parts, each of which is transferred within three months following the reporting quarter, but no later than the 25th (if it is a weekend or holiday, then on the first working day after it). day).

Filing declarations

Reports are provided for each quarter; no changes are yet expected in the deadlines for their submission - this 25th of every monthA following the reporting period. The declaration must be sent by:

• The 25th of January;
• 25th of April;
• July 25;
• the 25th of October.

Along with the declaration, information is sent from the sales book and purchase book, which discloses information about the counterparties, the amounts of the transaction in general and the tax in particular.

There are no changes compared to 2017 in the procedure for processing and filling out information. If it is necessary to correct the data both in the report itself and in the attached information on invoices, a declaration with clarification is submitted (the entire declaration is submitted anew, and not just the part to which changes have been made).

If the Federal Tax Service requires you to explain any information contained in the report, then you can also provide this information only inin electronic format(previously it was possible on paper). A special form for the document with explanations should be developed in the near future.

Failure to meet deadlines, as before, threatens with fines and blocking of the company’s current accounts, so you should not leave everything until the last day. You should prepare documents in advance, and it is better to ensure that all the necessary information is available during the quarter.

The VAT increase from 18% to 20% is shown below in the video.

I have identified 6 main changes that you need to pay attention to when studying innovations.

1. Invoice forms have been changed
and "VAT registers"

From October 1, the invoice forms were updated again, as well as the sales ledger, purchase ledger, and the journal of received and issued invoices. This means that even if the innovations do not directly affect our organization, we still must apply new updated forms of VAT documents from October 1. So, for example, a new column 1a appeared in the invoice form - code for the type of goods. This column should be filled out only by taxpayers who ship goods to the countries of the Eurasian Economic Union. Everyone else puts dashes in these columns.

I would also like to draw your attention to the new column in the sales book. This is the customs declaration registration number. This column, as you remember, appeared in our VAT return in section 9 and now we understand who exactly should fill out this column. The rules for filling out the sales book indicate that this column is filled out only by “Kaliningrad residents,” i.e. residents of the free economic zone in Kaliningrad who sell goods for which VAT was not paid during customs clearance.

2. A procedure has been established for registering documents in the event of non-issuance of invoices

Let me remind you that taxpayers have the right not to issue invoices to VAT non-payers if there is written consent of the parties to the transaction. And the Federal Tax Service explained that in such situations in the sales book, and when deducting VAT calculated on prepayment and, accordingly, in the purchase book, taxpayers have the right to register primary documents or other documents containing summary indicators for the month or quarter.

And now the position of the Federal Tax Service is reflected in Government Resolution No. 1137. Those. officially, from October 1, it will be established that if invoices are not issued, primary documents or other documents containing summary data are registered in the sales book or purchase book.

3. The procedure for re-issuing invoices by freight forwarders and developers has been determined

I want to say right away that this is a separate topic for discussion and not everything here is clear and understandable from the Resolution.

The only thing that can be said for sure is that freight forwarders and developers must issue invoices on their own behalf; they assign their numbers to the reissued invoices and indicate the real dates for issuing these invoices.

4. The procedure for maintaining the Journal of received and issued invoices and the procedure for making corrections to it have been established

The rules for maintaining the Journal establish that the Journal of received and issued invoices should only be maintained by intermediaries, i.e. commission agents and agents working on their own behalf, as well as freight forwarders and developers working for a fee.

But most importantly, it is determined who should not keep the Journal. This:

• commission agents and agents who, when selling goods, do not issue invoices to VAT defaulters;
• tax agents (clause 5 of Article 161 of the Tax Code of the Russian Federation), who are intermediaries of foreign entities with participation in settlements and selling goods (work, services) on the territory of the Russian Federation.

Also, from the rules for filling out the Journal, we can conclude that intermediaries must register received and issued invoices in the Journals for the period to which the date of the invoice relates (see clause 12 of the updated Rules for maintaining the Journal). In addition, rules for making corrections to the Journal of received and issued invoices have been defined.

5. The procedure for registering corrected invoices has been changed

Currently, if taxpayers are not prepared to argue with the tax authorities and have received a corrected invoice, they will have to deduct VAT on the incorrectly completed invoice, i.e. submit an updated declaration and accept VAT deduction on the corrected invoice, i.e. on correctly completed only when they received it. This is because the current rule does not provide for the recording of corrected invoices in an additional sheet of the purchase ledger.

From October 1, this injustice will be eliminated and in the worst case scenario, the taxpayer who received a corrected invoice will have to submit an amended return only for the difference between the amount of the deduction before and after making the corrections. Those. the corrected invoice will need to be registered in additional. sheet of the Purchase Book for the period when we accepted VAT for deduction on an incorrectly completed invoice.

6. The list and rules for storing documents have been determined

It is established that invoices received and issued must be stored in chronological order, i.e. by the date of their receipt or by the date of their issue. A list of documents that must be kept by the taxpayer has also been determined. In particular, these are copies of invoices certified by the commission agent or agent, on the basis of which these intermediaries re-issued invoices to the principal or principal.

Have questions about the changes? Ask them and we will answer them in the next issue!

In this issue, we touched upon only the six most important, in our opinion, amendments that need to be taken into account when studying innovations. Find out more - we invite you to the Conference Forum, which will take place on October 2 in the very center of Moscow near the walls of the Kremlin in the hall of the Chamber of Commerce and Industry.

• Let's look at the innovations in taxes and contributions. We will prepare reports for 9 months of 2017.
• Let's talk not only about the amendments that come into force regarding VAT from October 1, 2017, but also about the summer changes to the Tax Code, including changes to the income tax that will come into force in 2018.
• We will discuss Letters from the Ministry of Finance, the Federal Tax Service, and the latest judicial practice that you need to know about when preparing reports for 9 months.
• About “salary reporting”, about the legendary form 6-NDFL, the rules for filling which are clarified every quarter by the Federal Tax Service, about the updated form 4-FSS, which we will submit for the first time based on the results of 9 months, as well as about the calculation of insurance premiums to you Our leading expert Tatyana Tarasova will tell you.

note- the possibility of online participation is provided! You will be able to watch the conference broadcast live or recorded at any time convenient for you.

", April 2017

In 2017, the version of the Government of the Russian Federation of November 26, 2011 No. 1137 on the procedure for using invoices should come into force, and the form of the VAT declaration will also change. All this must be taken into account when preparing reports for the first quarter.

VAT changes in 2017

VAT changes that came into force in 2017 can be considered local:

Changes in the list of benefits.

These changes are associated with numerous disputes in judicial practice. Therefore, it was decided to clarify the list of benefits, and therefore, from 2017:

• Transactions on the issuance of sureties and guarantees for non-banking organizations are not subject to taxation;

  services of arbitration courts for a narrow circle of persons are not subject to taxation (such an operation should be reflected in section 7 of the declaration);

  transfers of rights within sporting competitions (for example, Formula 1) are not subject to taxation.

Changes related to guarantee.

Now you can receive an accelerated VAT refund (in 10-12 days). To do this, you need to provide a bank guarantee, and its expiration date must be at least 10 months from the date of filing the declaration. And from July 1, 2017, you can provide a guarantee to speed up the deadlines. The guarantor can be a reputable organization, one of the signs of which is the amount of VAT paid is at least 7 billion rubles. over the past three years. When submitting a Declaration from the second quarter of 2017 with a guarantee agreement, you can receive accelerated compensation.

Change in reporting of budget subsidies.

From July 1, 2017, the amount of tax presented to the taxpayer and paid through subsidies at all budget levels is not accepted for deduction, because subsidies are provided without VAT. But if previously the purchase was subject to VAT and the tax was deducted, and then the purchase amount was compensated through a subsidy, then the tax must be restored.

Changes in the Russian Railways sector.

From January 1, 2017, transportation services are subject to a 0% rate (previously it was 10%). It is expected that this will help Russian Railways invest profits in its own production.

Changes in taxation in the field of electronic services.

Federal Law No. 244-FZ of June 3, 2016, which stipulates taxation in the field of electronic services, came into force on January 1, 2017. Foreign companies pay VAT when providing services only to individuals (but not individual entrepreneurs). But if this is a transfer of rights on the basis of a license agreement to a legal entity, then the legal entity is a tax agent and, accordingly, VAT must be paid (it is possible that in this case benefits will be granted, so you need to look at the list of transactions subject to benefits in paragraph. 1 Article 174.2 of the Tax Code of the Russian Federation).

Please also note that since 2017, organizations that submit VAT reports electronically must also respond to requirements from the tax office only electronically. Failure to submit explanations to the tax office on time will be subject to a fine. Penalties for non-payment of taxes and fees will double.

New VAT Declaration

The VAT declaration was approved by order of the Federal Migration Service of the Russian Federation dated December 20, 2016 No. ММВ-7-3/696 and came into force on March 12, 2017. This means that the declaration in the new form must be submitted starting from the first quarter of 2017. However, if you need to submit an updated Declaration, it must be submitted in the form that was in force during the periods of the initial declaration. The Declaration has not changed significantly, and most of the changes affected the Kaliningrad region (since a special regime for calculating VAT applies when exporting goods from Kaliningrad).

Let's take a closer look at the changes in the Declaration form.

In the deductions of Section 3, line 125 has appeared, the data of which is linked to line 120. It highlights the amount of tax presented to the taxpayer by contractors and developers when carrying out capital construction work. In early forms there was this line, then it was removed due to uselessness, now it has been restored, since this data turned out to be necessary for analytics. It is filled out by investors, to whom general contractors or developers present the amount of VAT, which is accepted for deduction. The general contractor, to whom subcontractors charge VAT, does not fill out this line, since construction is his normal activity.

Nothing has changed significantly in Appendix 1 to Section 3. The filling procedure and terminology have changed. They changed real estate to , because sea vessels, aircraft and engines for them, which are fixed assets, were added to real estate. We excluded the address, since all addresses are in the tax database).

Codes have been eliminated in Section 4 and Section 6.

In Section 8 of the Purchase Book, Column 13 “Registration number of the customs declaration” was changed. Previously, there were restrictions on the number of sign spaces - a maximum of 30 gas customs declarations were placed, now there are no restrictions and line 150 is filled in “in a column”.

In Section 9 of the Sales Book, Column 3a “Registration number of the customs declaration” reflects the customs declaration number for shipment from the Kaliningrad region to other regions of the Russian Federation (then a customs declaration is drawn up, the tax is paid to the tax authority). Column 3a corresponds to line 035 of Section 9.

In Sections 10, 11, only the name of Column 10-12 has changed.

The new form of the Declaration was approved, but the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” has not yet been approved and will not be approved until April 1, 2017. Because of this, taxpayers make many mistakes when filling out the Declaration: they are confused about how to reflect this or that transaction, they make mistakes in transaction codes, how and in which columns they need to make an entry in the Sales Book and the Purchase Book.

Let's look at the typical errors found in the declaration.

Firstly, errors arise when recording the import of goods by an importer through an intermediary. In the customs declaration, the intermediary indicates his data, which is sent to the Federal Tax Service. The importer indicates the customs declaration number in Column 3 of the Purchase Book, but forgets to fill out Columns 11 and 12 (at least the TIN of the intermediary). Therefore, the deduction cannot be verified.

Initially, the intermediary was asked to indicate the importer’s tax identification number in the customs declaration, but this turned out to be not always feasible. Then the importer was required to fill out Column 11 “Name of the intermediary” and Column 12 “INN of the intermediary” (at the same time, Column 11 is not always uploaded), then the Federal Tax Service program sees the intermediary and does not send an auto-request. Sometimes checking by TIN is done manually. The intermediary does not register anything in his Journal, but directly gives it to the importer. To avoid mistakes, when importing goods through an intermediary, we enter the transaction type code 20 and indicate the intermediary’s TIN in the Purchase Book.

Secondly, error when transferring property to . This error is a mistake of the tax authority (the reflection of the transaction in Resolution No. 1137 is incorrectly indicated). The seller is obliged to restore the amount of tax previously accepted for deduction. When restoring, the seller registers a document, for example, an invoice, which was accepted for deduction earlier; it is also permissible to indicate a certificate. The buyer, in turn, registers a document on the basis of which the property is transferred to the authorized capital, for example, a certificate of acceptance of the property. When a Declaration from a buyer with a Purchase Book is provided, the Federal Tax Service program sees the entry, but when the data is compared with the seller’s Sales Book, the program no longer sees the entry.

To avoid this error, the seller must register an act in the Sales Book that the buyer registers, which indicates the amount of the restored tax, and indicate the transaction type code 01, not 21, since this is a synchronous mirror transaction. Code 21 is the restoration code, with the exception of the transfer of property to the authorized capital (correct code 01), and restoration according to a corrective invoice (correct code 18).

Third, errors are common in a single adjustment invoice. It is issued on the basis of two or more invoices, but in practice the number of invoices can exceed hundreds, and it is impossible to indicate primary invoices on the basis. Then in Column 3 and Column 5 of the Purchase Book we indicate the number and date of the single adjustment invoice (you cannot leave blanks or dashes). In the Purchase Book, code 01 is entered, which means that in the name of the seller we indicate the counterparty (and not our own organization, as with code 18). This operation will be reflected in the new Resolution No. 1137.

Also in the declaration it is necessary to take into account the following changes, which have not yet been approved, but must be taken into account when submitting the declaration for the first quarter of 2017.

Now, when a tax authority accepts a declaration, transaction codes are also automatically checked, since different codes fall into different sections. Therefore, for example, code 14 cannot be entered in Section 8 of the Purchase Book, and code 16 cannot be entered in Section 9 of the Sales Book.

Changes in the design of invoices

The invoice must indicate the code for the type of goods under the Commodity Classification of Foreign Economic Activity, which is needed to control deductions for raw materials, since the deduction is accepted in the old order, and for non-commodity goods - in the general order. The product type code should appear in the Sales Book in column 3b (according to an amendment that is not currently approved). Now it is indicated in the customs declaration, and in the free field of the invoice when selling raw materials to EU countries (until the amendments are approved).

The procedure for filling out an invoice has changed for investors who carry out construction through a developer or a forwarder who delivers to the client. This is a summary. Now the forwarder can reissue invoices, then in the “Seller” column he must indicate himself (after approval of Resolution No. 1137), the same can be done if invoices are accumulated by the forwarder. The developer in the summary invoice in columns 2-11 indicates the summarized data from all invoices that he received from the sellers.

Now invoices must indicate the address from the Unified State Register of Legal Entities, although previously it was enough to indicate the address from the constituent documents, but in the new constituent documents only the city is indicated.

In the Invoice Journal, the Purchase Book and the Sales Book, “end-to-end norms” were prescribed in the event that goods are purchased or sold through intermediaries, developers or forwarders.

First case. The intermediary has entered into a purchase and sale agreement with the buyer and sells his goods and the goods of one principal. In this case, one single invoice is issued and it indicates transaction type code 15; it is reflected both in the Sales Book and in the Invoice Journal in Parts 1 and 2. Only intermediary transactions are reflected in the Journal. In Part 1, Column 14 indicates the cost of the goods from Column 9 of the invoice, and Column 15 indicates the amount of intermediary VAT.

In Part 2 of the Journal we indicate the invoice received from the intermediary with transaction type code 15, in Column 15 we indicate the transaction type code - 2, and the tax amount, as in Part 1 of the Journal, Column 15. In Column 14 we indicate the amount from Column 9 invoice provided by the principal.

Second case. The intermediary sells the goods of several consignors, as well as its own goods (sales of its own goods are reflected, as in the first case, with transaction type code 15 in the Sales Book). In the Invoice Journal, in Part 1, Column 10, each principal is indicated, in Column 14, the value of sales related to each principal is indicated, and in Column 15, VAT from Part 2 “Invoices received” is transferred to Part 1. In other words, then, what is stated in Part 2 Box 15 is transferred to Part 1 Box 15, including the entire deduction. Your products are not displayed in the Journal.

The buyer reflects this invoice with transaction type code 01 and for the total amount of the invoice. When checking, the program will take the total amount from the buyer and reconcile it with the Invoice Journal, then with the intermediary's Sales Book. In the intermediary's Sales Book, the transaction type code is 15, in Column 7 the buyer is indicated, in Column 13b - the total value of the invoice, in Column 14 - the cost of their goods, and in Column 17 - the amount of VAT on their goods.

The main mistake that an intermediary can make is to indicate only his amount in the Sales Book in Column 13 b, but you need the total amount of the invoice.

Third case. The intermediary purchases goods for several investors, principals, and principals. The intermediary (developer) can purchase goods for construction for several years. He reflects the received invoices in the Journal in Part 2 with transaction type code 1, transaction code 13 (if we are talking about construction). Then the time comes to issue a consolidated invoice, that is, the received invoices are divided by investors, and for each investor their own consolidated invoice is issued. The program automatically takes data from Part 2 of the Journal and splits it by investor: how many investors received a service/product from a particular seller, this invoice will be reflected in Part 1 for different investors, where in Columns 14-15 there will be a split amount attributable to a specific investor (in the share determined by the counterparty).

The intermediary purchases goods for several investors, principals, principals and some for himself. In the Journal in Part 2 in Column 14 it is necessary to indicate the total amount from Column 9 of the invoice, and in Column 15 - the amount of VAT for the principal (in terms of intermediary activities). The amount of tax on goods purchased for one’s own needs is reflected in the Purchase Book in Column 16 with transaction type code 15; in Column 15 the total amount from the invoice is indicated in Column 9.

When selling to the principal, we indicate the transaction type code 15, if we have our own goods, if not, then code 01 from the third quarter of 2016. We re-issue invoices of the principals, in Columns 10, 11, 12 we indicate the same seller, his tax identification number and incoming document.

The invoice journal is kept only by intermediaries in relation to their intermediary activities. If the goods are from abroad, then it is necessary to indicate the customs declaration number in Column 4 in the Journal. Column 14 displays the cost and tax base, and Column 15 shows the VAT paid at customs.

Corrections in the Invoice Journal

The Journal is corrected as follows: take the erroneous period and make an entry with a “-” sign, then an entry with a “+” sign with the correct number or amount. The Journal of Received and Issued Invoices records invoices received before the deadline for submitting the declaration.

The procedure for registering corrected invoices has been written down and changed in the Purchase Book, but this can be applied when the Ministry of Finance approves Resolution No. 1137. If the seller has corrected the invoice, he reflects this on an additional sheet for the same period as the primary document. And the buyer will make two entries on the additional sheet: with the “-” sign, then an entry with the “+” sign. In a single adjustment invoice they indicate the counterparty, in a regular adjustment invoice they indicate themselves, they also indicate themselves in the advance invoice for deduction and when the buyer restores the amount of tax to be deducted from the advance.

Throughout 2018, according to established tradition, a bunch of changes were made to tax legislation (including the Tax Code of the Russian Federation), some of which are already in force, others will come into force on January 1, 2019 or during 2019.

Which of them should representatives of small and medium-sized businesses pay special attention to?

We offer an overview of the most significant changes:

Brief overview of changes in tax legislation from 01/01/2019

Detailed overview of changes in tax legislation in 2018 - 2019:

Changes in tax legislation in 2019

Payment and collection of taxes, tax audits, bringing to tax liability in 2019

From 01/01/2019:

in case of late payment of tax, penalties must be calculated differently (Federal Law dated November 27, 2018 No. 424-FZ):

• penalties cannot be greater than the arrears on which they are charged. Currently there is no such restriction;

  Penalties must also be accrued for the day when the arrears were repaid. There is no need to take it into account now.

Order of the Ministry of Economic Development dated October 30, 2018 No. 595 established deflator coefficients in the following sizes:

for the purposes of applying personal income tax - 1.729;

for calculating UTII - 1.915;

for personal property tax - 1.518;

for the purposes of paying the trade tax - 1.317;

for the use of PSN - 1.518.

from September 30, 2018, a notice of tax payment to an individual (not an individual entrepreneur) who is not registered on the territory of the Russian Federation at the place of residence is sent by the tax authority to the address of the location of one of the real estate objects belonging to such an individual (with the exception of a land plot) (Federal Law dated July 29, 2018 No. 232-FZ);

physical a person can pay taxes in a single tax payment, transferred at the request of individuals to the budget system of the Russian Federation to the appropriate account of the Federal Treasury on account of the upcoming fulfillment of the obligation to pay transport tax, land tax and (or) personal property tax (NIFL) (Federal Law dated July 29, 2018 No. 232-FZ);

individuals can pay taxes through the MFC (Federal Law dated July 29, 2018 No. 232-FZ);

in case of payment of taxes by individuals through the cash desk of the local administration, the organization of the federal postal service, as well as through the MFC, no fee is charged for receiving funds and transferring them to the budget system (Federal Law dated July 29, 2018 No. 232-FZ).

From December 15, 2017, the procedure for the return of excessively collected amounts of tax, fee, insurance premiums, penalties or fines is simplified (Federal Law of November 14, 2017 No. 322-FZ “On Amendments to Articles 78 and 79 of Part One of the Tax Code of the Russian Federation”): statement on A refund of the amount of overcharged tax may be submitted by the taxpayer to the tax authority within 3 years.

Order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579 for 2018 approved deflator coefficients in the following amounts:

for the purposes of applying personal income tax - 1.686;

for calculating UTII - 1.868;

for personal property tax - 1.481;

for the purposes of paying the trade tax - 1.285;

for the use of PSN - 1.481;

for the purposes of applying the simplified tax system - 1.481.

VAT changes in 2019

tax free

From January 1, 2018, the “tax free” system will operate in Russia (Federal Law No. 341-FZ of November 27, 2017 introduces Article 169.1 of the Tax Code), but residents of Belarus, Armenia, Kazakhstan and Kyrgyzstan will not be able to take advantage of this right. Besides, VAT cannot be refunded when purchasing excisable goods, for example, alcohol and cigarettes . To receive a refund of VAT paid in Russia, a citizen of another state will need to purchase goods worth at least 10,000 rubles within 24 hours, and when leaving the country, present the purchases, a tax free receipt and a foreign passport to customs officers. If these conditions are met, the customs authority must put an appropriate mark on the check. A citizen of a foreign country can apply for compensation for the amount of tax within one year from the date of purchase of goods in a Russian store, provided that they are exported within three months from the date of purchase. You can return the tax by non-cash method by sending a letter with a receipt and a customs stamp to the store, or in cash through the operator of the tax free system at the airport.

Changes in personal income tax in 2019 and 2020

From 01/01/2019:

Taxpayers have the right to receive a tax deduction from the cost of any medications prescribed by a doctor (prescribed in a prescription), and not just those named in the List (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation; clause 5, article 2 of Federal Law No. dated June 17, 2019 147-FZ);

Personal income tax is paid on field allowances over 700 rubles (clause 3 of Article 217 of the Tax Code)

the deflator coefficient for personal income tax for 2019 is 1.729 (Draft Order of the Ministry of Economic Development).

Personal income tax is not paid on the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or share(s) in them, as well as vehicles that individuals used in business activities (Federal Laws of November 27, 2018 No. 424-FZ and No. 425-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees").

An important condition for the exemption of such income from taxation remains compliance with the minimum maximum period of ownership of this property - three or five years (until 01/01/2019, such income was subject to personal income tax in all cases).

When selling property that was owned for less than the established period of ownership, it is necessary to calculate and pay personal income tax.

However, from January 1, this amount can also be reduced by applying a property tax deduction. Thus, income received by a taxpayer already in 2019 can be reduced by the amount of actual and documented expenses (including before 2019) associated with the acquisition of this property, minus previously taken into account expenses when applying special tax regimes or in composition of professional tax deductions.

On November 27, 2017, the law establishing clause 41.1 of Art. 217, paragraph 2 of Art. 217.1, paragraphs. 2 p. 2 art. 220, pp. 17 clause 1 art. 333.35 TC tax benefits for residents of Moscow participating in the renovation program (the law applies to legal relations arising from 01.08.2017):

income received as part of the renovation program (residential premises (shares in them) and monetary compensation) is exempt from personal income tax;

a procedure has been established for determining the period of ownership of real estate when selling housing provided as part of renovation (the period of ownership of the sold housing includes the period of ownership of vacated housing);

income from the sale is not subject to personal income tax if the housing was owned for 3 years and the vacated housing was received by inheritance or under a gift agreement from a family member and (or) a close relative, as a result of privatization or under a lifelong maintenance agreement with a dependent;

you can reduce the proceeds from the sale by the costs of purchasing (creating) vacated housing;


owners are exempt from state fees for registering rights to housing provided as part of the renovation.

Changes in income tax from January 1, 2019

Dividends are income in the form of property that is received by a participant upon leaving the organization or upon its liquidation (Clause 1, Article 250 of the Tax Code of the Russian Federation). Income is defined as the positive difference between the market value of the property received and the actually paid price of the shares, and the property itself is taken into account for profit taxation at the market value at the time of its receipt (Clause 2 of Article 277 of the Tax Code of the Russian Federation).

The taxpayer independently determines the amount of tax in relation to dividends received (clause 2 of Article 275 of the Tax Code of the Russian Federation). If, on the day of the decision to leave the organization or its liquidation, he has continuously owned 50% of the shares in the authorized capital of the company paying dividends for 365 calendar days or more, and the amount of such ownership is at least 50% of the total dividend payments, then the tax is calculated according to rate 0%.

In other cases, the rate on dividends received by Russian companies from Russian and foreign organizations is 13%. For dividends received by a foreign company on shares of Russian organizations, as well as for dividends from participation in the capital of an organization in another form - 15%.

If a participant in an organization received a loss during the liquidation of the company or upon withdrawal from it, then it is defined as the negative difference between the income in the form of the market price of the property received by the participant and the cost of the share actually paid by the participant on the date of liquidation of the organization or withdrawal from it. Such a loss is taken into account (clause 8, clause 2, article 265 of the Tax Code of the Russian Federation) as part of non-operating expenses.

Changes to the simplified tax system in 2019

The deflator coefficient according to the simplified tax system for 2019 is 1.518 (Draft Order of the Ministry of Economic Development).

the deflator coefficient for the simplified tax system is 1.481;

Some organizations using the simplified tax system will have to calculate the share of income differently for a reduced rate of insurance premiums: on November 27, 2017, a law was published correcting the rules of paragraph 6 of Art. 427 of the Tax Code of the Russian Federation on calculating the share of income for recognizing the type of activity of an organization as the main one. It states that the amendments apply to legal relations that arose from January 1, 2017. However, for some companies they are detrimental. This means that for these companies the amendments do not have retroactive effect and should be applied starting from the periods of 2018;