What's new in VAT year. What is the VAT rate for goods and services? The right to a declarative procedure for VAT refunds

Federal Law No. 244-FZ of July 3, 2016 amended subparagraph 4 of paragraph 1 of Article 148 of the Tax Code of the Russian Federation. The amendments entered into force on January 1, 2017.

Since January 2017, the territory of the Russian Federation has been recognized as the place of sale of intermediary services provided by foreign companies via the Internet. Therefore, if a foreign company provides intermediary services to a Russian enterprise via the Internet, on the basis of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, such services are subject to VAT.

A foreign company - an intermediary will have to pay value added tax. If a foreign company is not registered with the tax authorities of Russia, the tax will be paid by the tax agent - the Russian organization that buys the services.

The term of the bank guarantee has been extended

The amendments introduced by Federal Law No. 401-FZ of November 30, 2016 to Chapter 21 “Value Added Tax” extended the term of the bank guarantee.

In order to obtain the right to a declarative VAT refund procedure, organizations in some cases need to obtain a bank guarantee. According to subparagraph 1 of paragraph 4 of Article 176.1 of the Tax Code of the Russian Federation, one of the requirements that a bank guarantee must meet is its validity period. Prior to the entry into force of the new changes (before January 1, 2017), the validity of the bank guarantee should have expired no earlier than 8 months from the date of filing the tax return, in which the VAT amount to be reimbursed was declared.

From January 1, 2017, the allowable validity period of the bank guarantee has been extended by 8 to 10 months from the date of submission of the declaration. That is, the validity period of the bank guarantee must expire no earlier than 10 months from the date of submission of the tax return, which states the amount of VAT recoverable.

Zero VAT rate for the carriage of passengers and luggage by rail within Russia

From January 1, 2017, the amendments stipulated by Federal Law No. 401-FZ of November 30, 2016 came into force, according to which the carriage of passengers and luggage by rail within Russia is subject to VAT at a rate of 0%.

On January 1, 2017, the amendments introduced to subparagraph 9.3 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation came into force. Services for the carriage of passengers and baggage by public rail transport in long-distance traffic are subject to VAT at a zero rate.

To confirm the right to a zero VAT rate, you need to submit to the tax office a register of unified transportation documents that determine the route of transportation.

According to paragraph 5.3 of Article 165 of the Tax Code of the Russian Federation, the following must be indicated in the register:

• shipping document numbers,
• point of departure,
• destination,
• dates of services,
• service cost.

If the point of destination or point of departure is located outside the Russian Federation, rail transportation will be subject to the zero VAT rate if they are issued by single international transportation documents. Subparagraph 4 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

Zero VAT rate for domestic air transportation, for which the point of departure or destination is in the Crimea or Sevastopol is still valid

According to subparagraph 4.1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, if the point of departure or destination is located in Crimea or Sevastopol, services for domestic air transportation of passengers and baggage are subject to VAT at a zero rate.

To confirm the zero rate of 0%, you need to submit a register of transportation documents indicating the points of departure and destination that determine the route of transportation. At the same time, the tax inspectorate has the right to demand individual transportation documents included in the register. The organization is obliged to submit them within 30 calendar days from the date of receipt of the request in accordance with paragraph Article 165 of the Tax Code of the Russian Federation.

Previously, it was assumed that the above services would be subject to the zero VAT rate only until December 31, 2016 inclusive. But Federal Law No. 401-FZ of November 30, 2016 extended the zero rate until January 1, 2019.

Received a subsidy - restore VAT

If an enterprise has received a subsidy from the federal budget to reimburse the costs of paying for goods (works, services), it is obliged to restore the "input" VAT in accordance with subparagraph 6 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation. It is important that from July 1, 2017, this rule will also apply to subsidies received from regional and local budgets. Changes were made by Federal Law No. 401-FZ dated November 30, 2016.

What changes in VAT from July 1, 2017 approved at the level of legislation? What amendments have been made to the Tax Code of the Russian Federation regarding the VAT refund procedure? In what forms should invoices be issued from July 1? You can learn about the most important thing if you read this review. You can also download forms of new documents related to VAT.

Change 1: declarative procedure for VAT refunds

Since July 1, 2017, legislators have expanded the list of organizations that are entitled to use the declarative procedure for VAT refunds. Recall that the declarative algorithm for VAT refunds is based on the fact that the refund of the amount declared in the VAT return occurs even before the end of the in-house tax audit of the declaration. The declarative VAT refund procedure is also called the “simplified refund procedure”.

From July 1, 2017, those who have the obligation to pay VAT secured by a guarantee will be able to refund the tax in a declarative manner (subparagraph “a”, part 5, article 2 of the Federal Law of November 30, 2016 No. 401-FZ). If the reimbursement turns out to be unjustified in the future, the guarantor will be obliged to compensate the budget for the costs. Thus, the risks associated with compensation are borne by the guarantor. However, we note that from July 1, 2017, the Tax Code of the Russian Federation will spell out specific requirements that the guarantor must meet, namely:

• the guarantor may be a Russian organization;
• the total amount of value added tax, excises, corporate income tax and mineral extraction tax paid by the guarantor during the three years preceding the year in which the application for the conclusion of the guarantee agreement is submitted, excluding the amounts of taxes paid in connection with the movement of goods through the border of the Russian Federation and as a tax agent, is at least 7 billion rubles;
• the amount of the guarantor's obligations under valid suretyship agreements as of the date of submission of the application for the conclusion of the suretyship agreement does not exceed 20 percent of the value of the guarantor's net assets, determined as of December 31 of the calendar year preceding the year in which the application for the conclusion of the suretyship agreement was submitted;
• the guarantor is not in the process of reorganization or liquidation as of the date of submission of the application for conclusion of the surety agreement;
• in relation to the guarantor, as of the date of submission of the application for the conclusion of the suretyship agreement, proceedings on insolvency (bankruptcy) cases have not been initiated;
• the guarantor, as of the date of submission of the application for the conclusion of the surety agreement, has no debts in payment of taxes, fees, penalties and fines.

Amendment 2: duration of the guarantee agreement

From July 1, 2017, the period of validity of the guarantee agreement for the declarative procedure for VAT refunds, which we mentioned above:

• must expire no earlier than 10 months from the date of submission of the tax return, in which the VAT amount to be reimbursed is declared;
• may not be more than one year from the date of conclusion of the surety agreement.

Read also The Ministry of Finance allowed to recognize revenue from the provision of services without issuing an acceptance certificate

The relevant amendments are provided for by subparagraph “d” of paragraph 5 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016. Note that prior to this change, the bank guarantee must expire no earlier than eight months later.

Don't miss out

After the VAT return is submitted for reimbursement, the surety agreement must be valid for at least another 10 months. This rule has been in effect since July 1, 2017.

Change 3: VAT recovery when receiving subsidies

Taxpayers will need to restore VAT from July 1, 2017, regardless of the budget from which they received subsidies for reimbursement of expenses. At the same time, the very procedure for restoring and accounting for the restored amount of tax remained the same. The amendments are provided for by paragraph 4 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016

Note that before VAT was restored if the subsidy came exclusively from the federal budget. Let's illustrate the essence of the change in the table:

Amendment
It was	It became
Tax amounts accepted for deduction by a taxpayer on goods (works, services), including on fixed assets and intangible assets, property rights, are subject to recovery by the taxpayer in the event that the taxpayer receives, in accordance with the legislation of the Russian Federation, subsidies from the federal budget to reimburse costs associated with payment for the purchased goods (works, services), including tax, as well as for reimbursement of the costs of paying tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.	Tax amounts accepted for deduction by the taxpayer on goods (works, services), including fixed assets and intangible assets, property rights, are subject to recovery by the taxpayer in cases where the taxpayer receives subsidies for reimbursement from the budgets of the budgetary system of the Russian Federation in accordance with the legislation of the Russian Federation (including tax) associated with payment for purchased goods (works, services), including tax, as well as for reimbursement of tax costs when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.

That is, the meaning of the innovation is to introduce the obligation to restore VAT in the event of the allocation of subsidies (to cover previously incurred costs) from any budget (local, regional, federal).

The moment of occurrence of the obligation to restore VAT is determined by paragraph 4 of paragraph. 6 p. 3 art. 170 of the Tax Code of the Russian Federation as the quarter in which the subsidy was received. Therefore, in order to restore VAT, it does not matter when the taxpayer accepted purchases (goods, works, services) for accounting and (or) paid them to the supplier (contractor, performer). VAT is restored in the quarter in which the subsidy funds are credited to the taxpayer's account.

It is worth noting that the amended wording of subparagraph 6 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation still contains the words “including tax”. Therefore, if the subsidy is allocated excluding VAT and credited to the current account after 07/01/2017, then the taxpayer will not have an obligation to restore previously deductible VAT amounts. In other words, from July 1, 2017, it will be possible to avoid the obligation to restore VAT only if the subsidy documents state that the subsidy amount does not include VAT.

Read also The list of services of the Federal Tax Service of Russia in the MFC will become larger and does not depend on the place of registration

Change 4: Benefits for the sale of medical devices

In accordance with paragraph 2 of Article 149 of the Tax Code of the Russian Federation, the sale of essential and vital medical devices is not subject to value added tax. These products are listed in sect. I of the List approved by Decree of the Government of the Russian Federation of September 30, 2015 No. 1042. Starting from 2017, these products are exempted from VAT upon presentation of a registration certificate for a medical device to the tax authorities.

From July 1, 2017, it will be allowed to confirm the right to benefits not only with a registration certificate for a medical device, but also with a registration certificate for a medical device (medical equipment).

From July 1, 2017, in order to apply a benefit or a 10% tax rate for the sale of medical devices, you can submit a registration certificate of a medical device to the Federal Tax Service. At the same time, such a certificate must be issued either in accordance with the rules of the EAEU, or in accordance with the legislation of the Russian Federation.

It is worth noting that one of the amendments in paragraph 4 of subparagraph 1 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation is rather controversial. Indeed, from July 1, 2017, full exemption from VAT applies to any medical device, and not only to the most important and vital ones. Therefore, it is not entirely clear to which medical devices the 10% VAT rate will apply. The point is that, according to para. 4 p. 2 art. 164 of the Tax Code of the Russian Federation, a rate of 10% applies to medical devices, with the exception of medical devices, sales of which are exempt from taxation in accordance with paragraphs. 1 p. 2 art. 149 of the Tax Code of the Russian Federation. But it turns out that all medical devices will fall under the zero rate. What did the legislators mean?

Change 5: new requisite in the invoice

From July 1, 2017, the invoice must indicate the identifier of the state contract, agreement, agreement (if any). To do this, a new line "8" appeared in the invoice. It must contain the identifier of the state contract for the performance of work, the provision of services or the supply of goods, as well as contracts or agreements on subsidies, investments from the budget, or contributions to the authorized capital. The corrective invoice, in turn, from July 1, 2017, is supplemented with a new line 5 with the same name.

From July 1, 2017, changes will come into force that will affect a number of nuances in the interaction of companies with tax authorities. The list of taxpayers entitled to the declarative procedure for VAT refunds is expanding - now it will also be available to companies whose obligation to pay taxes is secured by a guarantee.

Another change affected the invoice - a new electronic format is introduced and a new requisite is added.

New line in the invoice from July 1, 2017

For all VAT payers, from July 1, 2017, one more line has been added to the regular and adjustment invoices.

It is necessary to indicate in it the identifier of the state contract for the performance of work, the provision of services or the supply of goods, as well as contracts or agreements on subsidies, investments from the budget, or contributions to the authorized capital. The identifier is specified only if it is present in the document. Line 8 became new for the invoice, line 5 for the adjustment document.

In fact, this means the introduction of additional control by the state over the relations of counterparties. At the same time, it will not matter whether the contracts are within the scope of state control, the requisite must be indicated in each case of its presence.

New invoice format from July 1, 2017

With regard to the electronic form of the invoice, we are talking about the cancellation of one of the options that could be used. If earlier it was possible to choose any of the approved orders of the Federal Tax Service of the Russian Federation No. MMV-7-6 / 93 of 03/04/2015 and No. MMV-7-15 / 155 of 03/24/2016, then from July 1, 2017 only the latter remains in force.

Similarly, electronic corrective documents can only be transferred in the formats introduced by Order of the Federal Tax Service No. ММВ-7-15/189 dated April 13, 2016.

The main body of the document remains the same. However, it will be possible to specify additional data, including the details of the primary. That is, the format from order No. ММВ-7-15/155 is suitable not only for the invoice, but also for the universal transfer document (UPD), as well as the shipping document.

The new format will reduce the discrepancies between the invoice and primary documents, as well as reduce the volume and facilitate the settings of electronic document management.

The right to a declarative procedure for VAT refunds

The declarative procedure for VAT refunds assumes that the refund of the amount declared in the tax return is made before the completion of the in-house tax audit based on this declaration. This is a simplified procedure that allows companies to quickly and easily return funds.

Starting from July of this year, there will be significantly more companies that are eligible for such an order. They will be supplemented by those who have the guarantee of another enterprise under the security of the obligation to pay taxes.

However, the state insures its own interests too - a number of requirements are set for the guarantor that guarantee its solvency:

• the guarantor must be a Russian company;
• he should not have debts on taxes, fees, penalties and fines;
• it should not be subject to insolvency proceedings;
• it cannot be in the process of reorganization or liquidation;
• the amount of VAT, excises, corporate income tax and mineral extraction tax paid by the guarantor within 3 years must be at least RUB 7 billion;
• the amount of obligations under the current guarantee agreements should not exceed 20% of the value of its net assets.

All these requirements are aimed at securing the interests of the tax authorities, since it is the guarantor who, in the event of difficulties, will become the subject to whom financial claims will be directed.

April 2017

In 2017, the version of Decree of the Government of the Russian Federation dated November 26, 2011 No. 1137 on the procedure for applying invoices should come into force, and the form of the VAT declaration will also change. All this should be taken into account already 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, in connection with which, from 2017:

• transactions for the issuance of guarantees 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);

  the transfer of rights within the framework of sports competitions (for example, Formula 1) is not subject to taxation.

Guarantee related changes.

Now you can get an accelerated VAT refund (for 10-12 days). To do this, you need to provide a bank guarantee, while before the end of its period must be at least 10 months from the date of filing the declaration. And from July 1, 2017, it is possible to 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 at least 7 billion rubles. for the last three years. When submitting the Declaration from the II quarter of 2017 with a guarantee agreement, you can receive an accelerated refund.

Change in the treatment of subsidies from the budget.

From July 1, 2017, the amount of tax presented to the taxpayer and paid at the expense of subsidies at all levels of the budget is not deductible, because. subsidies are allocated without VAT. But if earlier the purchase was with VAT and the tax was deductible, and then the purchase amount was compensated by a subsidy, then the tax must be restored.

Changes in the field of Russian Railways.

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

Changes in taxation in the field of electronic services.

Federal Law No. 244-FZ of 06/03/2016, which prescribes taxation in the field of electronic services, entered 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, it is necessary to pay VAT (it is possible that benefits will be applied in this case, so you need to look at the list of transactions subject to benefits, in paragraph 1. 1 article 174.2 of the Tax Code of the Russian Federation).

Also note that since 2017, organizations that send VAT reports electronically must also respond to tax requirements only electronically. Explanations not submitted on time to the tax authorities will be subject to a fine. Penalties for non-payment of taxes and fees will be doubled.

New VAT Declaration

The VAT Declaration was approved by Order No. MMV-7-3/696 of December 20, 2016 of the Federal Migration Service of the Russian Federation and entered into force on March 12, 2017. This means that the Declaration in the new form must be submitted from the first quarter of 2017. However, if an amended Declaration is to be filed, it must be submitted in the form that was in effect at the time of the original declaration. The Declaration has not changed significantly, and most of the changes have affected the Kaliningrad region (since there is a special regime for calculating VAT when exporting goods from Kaliningrad).

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

Line 125 appeared in the deductions of Section 3, the data of which is related to line 120. It highlights the amount of tax presented to the taxpayer by contractors, developers during capital construction work. This line was in the early forms, 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 in by investors, to whom general contractors or developers present VAT amounts, which are accepted for deduction. The general contractor, to whom subcontractors present VAT, does not fill in this line, since construction is his usual activity.

In Appendix 1 to Section 3, nothing has changed significantly. The order of filling and terminology has changed. We changed the properties to , because ships, aircraft and engines were added to the properties, which are fixed assets. We excluded the address, since all addresses are in the tax database).

In Section 4 and Section 6 codes have been deleted.

In Section 8 of the Purchase Book, Box 13 "Customs Declaration Registration Number" was changed. Previously, there were restrictions on the number of character spaces - a maximum of 30 gas turbine engines were placed, now there are no restrictions and line 150 is filled in “in a column”.

Section 9 of the Sales Book in Column 3a "Registration number of the customs declaration" reflects the number of the customs declaration when shipped from the Kaliningrad region to other regions of the Russian Federation (then a customs declaration is issued, the tax is paid to the tax authority). Column 3a corresponds to line 035 of Section 9.

In Sections 10, 11, only the title of Box 10-12 has changed.

The new form of the Declaration was approved, but Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the Forms and Rules for Filling in (Maintaining) Documents Used in Value Added Tax Calculations” 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 get confused about how to reflect this or that transaction, they make mistakes in transaction codes, how and in what columns an entry should be made in the Sales Book and Purchase Book.

Let's consider the typical errors encountered in the declaration.

First of all, errors occur when the import of goods by the importer through an intermediary is recorded. In the GTD, the intermediary indicates his data, which is received by the Federal Tax Service. The importer in Column 3 of the Book of Purchases indicates the number of the customs declaration, and forgets to fill in 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 TIN of the importer in the CCD, but this turned out to be not always feasible. Then the importer was obliged to fill in Column 11 "Name of the intermediary" and Column 12 "INN of the intermediary" (in this case, Column 11 is not always unloaded), then the FTS program sees the intermediary and does not send an automatic request. Sometimes the TIN check 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 put down the transaction type code 20 and indicate the TIN of the intermediary in the Purchase Book.

Secondly, error while transferring property in . This error is an error 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 possible to indicate a certificate. The buyer, in turn, registers the document on the basis of which the property was transferred to the authorized capital, for example, an act of acceptance of the property. When a Declaration is provided from the buyer with the Purchase Book, the FTS program sees the record, but when the data is compared with the seller's Sales Book, the program no longer sees the record.

To avoid this error, the seller in the Sales Book must register the act that the buyer registers with himself, 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 recovery code, with the exception of the transfer of property to the authorized capital (the correct code is 01), and the restoration of the corrective invoice (the correct code is 18).

Thirdly, errors are often found 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 unrealistic to indicate primary invoices in the basis. Then in Column 3 and Column 5 of the Purchase Book we indicate the number and date of a single adjustment invoice (you cannot leave blanks or dashes). Code 01 is put in the Purchase Book, which means that in the name of the seller we indicate the counterparty (and not our own organization, as with code 18). The reflection of this operation will be spelled out in the new Decree No. 1137.

Also, the following changes must be taken into account in the declaration, which have not yet been approved, but must be taken into account when submitting the declaration for the 1st quarter of 2017.

Now, when the declaration is accepted by the tax authority, 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 to invoices

The invoice must indicate the code of the type of goods of the TN VED, 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 code of the type of goods must be included in the Sales Book in column 3b (according to an amendment that has not yet been approved). Now it is indicated in the customs declaration, and in the free field of the invoice when selling raw materials to the EU countries (until the amendments are approved).

The procedure for filling out an invoice by investors who carry out construction through a developer or forwarder who delivers to a client has changed. This is consolidated. Now the forwarder can reissue invoices, then in the column "Seller" he must indicate himself (after the approval of Resolution No. 1137), the same can be done if the 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 need to indicate the address from the Unified State Register of Legal Entities, although before that it was enough to indicate the address from the constituent documents, and only the city is indicated in the new constituent documents.

In the Journal of Accounting for Invoices, the Book of Purchases and the Book of Sales, “through norms” were prescribed if goods are purchased or sold through intermediaries, developers or forwarders.

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

In Part 2 of the Journal, we indicate the invoice received from the intermediary with the 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 of Column 15. In Column 14 we indicate the amount from Column 9 invoice provided by the client.

Second case. The intermediary sells the goods of several consignors, as well as their own goods (the sale of their own goods is reflected, as in the first case, with the transaction type code 15 in the Sales Book). In the Journal of Invoices, in Part 1 Column 10, each consignor is registered, in Column 14 the value of sales relating to each consignor is indicated, and in Column 15 the VAT from Part 2 "Invoices Received" is transferred to Part 1. In other words, then, what is stated in Part 2 Column 15 shall be transferred to Part 1 Column 15, including the entire deduction. Own 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 check it with the Invoice Book, then with the Sales Book of the intermediary. 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 in the Sales Book in Column 13 b only his own amount, but you need the total amount of the invoice.

Third case. The intermediary purchases goods for several investors, commitents, principals. An 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, operation code 13 (if it is construction). Then the moment comes to issue a consolidated invoice, that is, the received invoices are broken down by investors, and a consolidated invoice is issued for each investor. The program automatically takes data from Part 2 of the Journal and splits it by investors: 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 proportion that is determined by the counterparty).

An intermediary purchases goods for several investors, commitents, principals and a part for himself. In the Journal, in part 2 in Column 14, you must 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 own needs is reflected in the Purchase Book in Column 16 with the code for the type of operation 15, in Column 15 indicate the total amount from the invoice Column 9.

When selling to a consignor, we indicate the transaction type code 15, if there is our own goods, if not, then code 01 from the III quarter of 2016. We reissue the invoices of the consignors, in Columns 10, 11, 12 we indicate the same seller, his TIN and incoming document.

The register of invoices is kept only by intermediaries in part of their intermediary activities. If the goods are from abroad, then it is necessary to indicate the CCD number in Column 4 in the Journal. Column 14 displays the cost, tax base, in Column 15 - VAT paid at customs.

Corrections in the Invoice Journal

Correct the Journal as follows: take the wrong period and make an entry with a "-" sign, then an entry with a "+" sign with the correct number or amount. In the Journal of received and issued invoices, invoices received before the deadline for submitting the declaration are registered.

In the Book of Purchases, the procedure for registering corrected invoices was prescribed and changed, but this can be applied when the Ministry of Finance approves Decree No. 1137. If the seller corrected the invoice, then he reflects this in an additional sheet for the same period as the primary document. And the buyer will make two entries in the additional sheet: with the “-” sign, then the entry with the “+” sign. In a single adjustment invoice, the counterparty is indicated, 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 deductible from the advance.

Throughout 2018, according to the established tradition, a bunch of changes were made to the 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 be paid special attention to representatives of small and medium-sized businesses?

Here is an overview of the most significant changes:

Brief overview of changes in tax legislation since 01.01.2019

A detailed overview of changes in tax legislation in 2018 - 2019:

Changes in tax legislation in 2019

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

From 01.01.2019:

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

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

  interest must also be charged for the day when the arrears were paid off. Now it is not necessary to take into account.

Order of the Ministry of Economic Development of 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 property tax FL - 1,518;

for the purpose of paying the sales tax - 1.317;

for the use of PSN - 1.518.

from September 30, 2018, a notice of payment of taxes 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 forthcoming 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 of 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 No. 232-FZ of July 29, 2018).

From December 15, 2017, the procedure for the return of excessively collected amounts of tax, due, 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"): refund of the amount of overcharged tax may be filed by the taxpayer with the tax authority within 3 years.

By order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579 for 2018, deflator coefficients were approved in the following sizes:

for the purposes of applying personal income tax - 1,686;

for calculating UTII - 1.868;

for the property tax of individuals - 1,481;

for the purpose of paying the sales tax - 1.285;

for the use of PSN - 1.481;

for the purposes of applying the USN - 1.481.

VAT changes in 2019

tax free

From 01/01/2018, the "tax free" system will work in Russia (Federal Law No. 341-FZ dated 11/27/2017 introduces Article 169.1 of the Tax Code), but residents of Belarus, Armenia, Kazakhstan and Kyrgyzstan will not be able to use this right. Besides, It will not be possible to refund VAT on the purchase of excisable goods, such as 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 purchases, a tax free check and a passport to customs officers. The customs authority, subject to these conditions, must put an appropriate mark on the check. A citizen of a foreign state can apply for compensation of 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. It will be possible to refund the tax in a non-cash way by sending a letter with a check and a mark of the customs service to the store, or in cash through the tax free system operator 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 medicines prescribed by a doctor (written out 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. 147-FZ);

from field allowances over 700 rubles, personal income tax is paid (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 buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or shares (shares) 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 is the observance of the minimum deadline for owning 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, the income received by the taxpayer already in 2019 can be reduced by the amount of actual and documented expenses (including until 2019) associated with the acquisition of this property, minus expenses previously taken into account when applying special tax regimes or in part of professional tax deductions.

On November 27, 2017, the law establishing clause 41.1 of Art. 217, paragraph 2 of Art. 217.1, paras. 2 p. 2 art. 220, paras. 17 p. 1 art. 333.35 of the Tax Code tax benefits for residents of Moscow participating in the renovation program (the law applies to legal relations that arose from 08/01/2017):

income received under the renovation program (residential premises (shares in them) and monetary compensation) is exempted from personal income tax;

the procedure for determining the period of ownership of real estate when selling housing provided as part of renovation has been established (the period of ownership of the housing being sold 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 at the same time the vacated housing was received by inheritance or under a donation agreement from a family member and (or) close relative, as a result of privatization or under a life maintenance agreement with a dependent;

it is possible to reduce the income from the sale for the costs of buying (creating) the vacated housing;


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

Changes in income tax from January 1, 2019

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

The taxpayer independently determines the amount of tax in relation to received dividends (clause 2, article 275 of the Tax Code of the Russian Federation). If on the day of the decision to withdraw from the organization or its liquidation, he continuously owns 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 not less than 50% of the total dividend payments, then the tax is calculated according to 0% rate.

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 any other form - 15%.

If a member of the organization received a loss during the liquidation of the company or upon exit from it, then it is determined as a negative difference between 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 exit 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 in the simplified tax system in 2019

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

the deflator coefficient for the USN is 1.481;

some organizations using the simplified tax system will have to calculate the share of income for a reduced rate of insurance premiums differently: on November 27, 2017, a law was published that corrects the rules of paragraph 6 of Art. 427 of the Tax Code of the Russian Federation on the calculation of the share of income for recognizing the type of activity of the organization as the main one. It states that the amendments relate 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;