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1. From July 1, 2019, amendments were made to the accounting for input VAT on foreign trade operations:

  • for goods (works, services) purchased by a Russian company to carry out works (services) in the territory of foreign countries, VAT is deductible in full. Previously, it was not deductible at all;
  • export of works and services is now added to the calculation for applying the "5%" rule, that is, when calculating the proportions of work and services sold outside the territory of the Russian Federation, they are equated to taxable operations. We remind you that if the share of non-taxable operations in the total volume of transactions does not exceed 5%, you can take all input VAT deductible. Otherwise, tax deduction is necessary according to the proportion;
  • a number of goods are excluded from the list of raw materials for export taxation purposes. For example, the Organization may not wait for export confirmation and immediately accept VAT deductible for export of certain types of coke and semi-coke, oil and oil products, bitumen mixtures, etc.
Source: Federal Law No. 63-FZ of 04.15.2019
Decision of the Government of the Russian Federation of 18.04.2018 N 466

2. Changes to certain forms of financial statements

  • in all forms of financial statements, the OKVED code has been changed to the OKVED code 2;
  • financial statements are now compiled only in thousands of rubles;
  • after the line on the location of the organization, you now need to indicate whether the financial statements are subject to mandatory audit. If applicable, the organization is required to fill out information about the audit company;
  • new lines appeared in the Statement of Financial Performance due to changes to Accounting Regulation 18/02 (applied from 2019 on a voluntary basis, from 2020 on a mandatory basis). Instead of the current income tax and changes in deferred tax liabilities (deferred tax assets), you must specify income tax (including current income tax) and deferred income tax. Also, a new line appeared "Income tax on operations, the result of which is not included in net profit".
Source: Order of the Ministry of Finance of April 19, 2019 No. 61n

3. From July 1, 2019 the procedure for certification of employees was changed

Certification of employees should be carried out only through an independent assessment of qualifications. Previously, it was possible to conduct an assessment of the qualifications of employees both by independent assessment of qualifications, and in a different order.

Source: Federal Law of 03.07.2016 N 238-FZ About Independent Qualification Assessment

4. Since July 1, 2019 3 significant changes have been made to the procedure for working with cash registers:

The list of activities has increased when the use of online cash registers becomes mandatory. For example:
  • settlements of enterprises on the general and simplified taxation system for services to the population, except for catering services;
  • settlements of enterprises with individuals without the status of an individual entrepreneur by bank transfer, with the exception of settlements using electronic means of payment;
  • offset and repayment of prepayments and advances by enterprises;
  • the issuance by enterprises of loans to pay for goods, work, services;
  • deduction from salary of a debt for goods, work, services sold to an employee
  • other.
    When making payments between legal entities and individual entrepreneurs, the customer details must be indicated in checks:
    • name and personal tax reference number of the buyer;
    • country of origin of goods for payments for goods;
    • the amount of excise tax for excisable goods;
    • customs declaration number for imported goods.
    When retailing shoe products in cash receipts and strict reporting forms, their identification codes must be indicated. Otherwise, the violator faces a fine for legal entities in the amount of 50 thousand to 300 thousand rubles with confiscation of unmarked goods (article 15.12 of the Code of Administrative Offenses of the Russian Federation).
    Source: Federal Laws of July 3, 2016 N 290-ФЗ and of July 3, 2018 N 192-ФЗ, Letters of the Federal Tax Service of Russia of August 10, 2018 No. AC-4-20 / 15566, dated March 22, 2019 No. ED-4-20 / 5228, dated 04/17/2019 N ED-4-20 / 7260 and dated 06/20/2019 N SD-4-3 / 11865
    Federal Law of 05.22.2003 N 54-ФЗ as amended on 07.26.2019
    Federal Law of July 26, 2019 N 238-ФЗ, Resolution of the Government of the Russian Federation of July 5, 2019 N 860)

    5. From August 6, 2019, employers will be fined for the so-called "salary slavery"

    The Labor Code of the Russian Federation provides for the right of an employee to choose a bank to which his salary will be transferred, and also to change this bank at any time. To do this, at least 5 days before the salary, the employee must notify the employer in writing of his desire. Previously, there was no punishment for employers who refused to choose a salary bank. Now fines are provided for in part 6 of Article 5.27 of the Administrative Code of the Russian Federation for officials in the amount of 10,000 to 20,000 rubles, for organizations from 30,000 to 50,000 rubles.

    6. Postponement of the dates for the entry into force of the new Federal Accounting Standards.

    - from 2019 to 2021 - "Reserves";

    - from 2020 to 2021 - "Intangible assets", "Fixed assets", "Incomplete capital investments", "Documents and document management in accounting";

    - from 2021 to 2022 - "Participation in affiliates and joint activities";

    - from 2022 to 2023 - "Costs".
    Source: Order of the Ministry of Finance of Russia dated 05.06.2019 N 83н

    7. Clarification of the procedure for paying property tax on inseparable capital investments in a leased property

    If the tenant made inseparable improvements to the leased fixed asset, while the leased object is located not at the location of the tenant or its separate unit, then property tax must be paid using the OKTMO code of the territory where this property is located.
    Source: Letter of the Federal Tax Service of 08.15.2019 N AC-4-21 / 16183

    8. Clarification of the procedure for paying insurance premiums if a foreign worker has received a temporary residence permit in Russia

    If the status of a foreign worker has changed from a temporary stay to a temporary resident, then the following should be taken into account:
    • a hospital contribution rate of 2.9% is applied instead of 1.8%;
    • the rate for medical contributions in the amount of 5.1% is applied (they are not charged for temporarily staying);
    • the contribution base is determined by the cumulative total from the beginning of the year (similarly for Russian citizens);
    • the procedure for paying pension contributions does not change;
    • you need to pay contributions in a new way from the day from which the status of the employee changed.
    Source: Letter of the Federal Tax Service of Russia dated 06.08.2019 N SD-4-11 / 15529
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