New rules for VAT documentation. Notifications New VAT rules from October

New rules when filling out an address

According to the text of the Decree, amendments were made to the indication of addresses. Yes, in line (2a),(6a) invoice, the address is indicated (for legal entities) according to the USRLE within the location of the legal entity, or the place of residence (for individual entrepreneurs) specified in the USRIP. These changes also apply to intermediaries, forwarders, developers and customers with developer functions.

Before the amendments, the location of the seller - a legal entity was indicated in accordance with the constituent documents or the place of residence of the individual entrepreneur. Therefore, if only the name is indicated in the constituent documents of the organization locality (municipality), then in the invoice when filling out lines 2a (6a)"Address" is currently required to reflect this information. A with October 1 it will be necessary to reflect all elements of the address. Such as postcode, name and type of the subject of the Russian Federation, the name of the settlement, street, house number, building, building. Note that the tax authorities have previously pointed out the need to indicate the full address ( letter of the Federal Tax Service of the Russian Federation for Moscow dated February 17, 2015 No. 16-15 / 013654).

Registration number customs declaration

According to the text Resolution No. 1137 column 11"Customs declaration number" of the invoice is replaced by "customs declaration registration number". This column is filled in for goods whose country of origin is not Russia.

In addition, this box will be completed for goods released for domestic consumption at the end of the action customs procedure free customs zone on the territory of the SEZ in the Kaliningrad region.

Corresponding changes have also been made to the books of purchases, sales and additional sheets to them.

In particular, in the sales book with October 1 there will be a new column 3a, where the registration number of the customs declaration is indicated, issued upon the release of goods for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the SEZ in the Kaliningrad region. Those. this line of the sales book should be filled in only by Kaliningrad residents.

IMPORTANT!
From October 1, 2017, all taxpayers must apply the new forms, regardless of whether they fill out new columns due to the nature of their activities or not.

Additional information in the correction invoice

Clarified that in the adjustment invoice it is possible to reflect Additional information, including the details of the primary document, provided that the form of the document is saved. For this, additional lines and columns are used. Note that in the invoice itself it is allowed to indicate additional information in additional lines and columns, including the details of the primary document, provided that the form of the invoice is preserved. A similar rule in relation to filling out an adjustment invoice Decree No. 1137 did not contain.

Established rules for filling out invoices
for forwarders, developers, customers

For forwarders, developers or customers who perform the functions of a developer, purchasing goods (works, services), property rights from one or more sellers, property rights on their own behalf, the rules for filling out invoices are determined.

These rules are different from the rules applied by intermediaries (commission agents, agents).

When filling in the lines

Freight forwarders and developers, unlike commissioners and agents, reissue invoices to clients and investors on their own behalf and indicate the actual date of the invoice. Those. in line 1 "Order number and date of compilation ..." indicate their number and date of preparation of the invoice in accordance with the individual chronology of the preparation of invoices. Whereas intermediaries indicate their number and date from the seller's invoice.

AT line 2“Full or abbreviated name of the seller ...” the name of the seller (forwarder, developer or customer-developer) is indicated.
Corresponding amendments were also made to other lines of the invoice, which reflect the details of the seller (TIN / KPP, address).

Intermediaries indicate the seller of goods (works, services).

AT line 5“Details (number and date of compilation) of the payment and settlement document ..” details of the payment and settlement documents on the transfer Money such forwarder (developer) to sellers and the buyer (client, investor) - forwarder (developer) through the sign ";" (semicolon). That is, this line will be filled in if, when purchasing goods (works, services) for customers or investors, the forwarder or developer transferred advances to sellers of goods (works, services).

When filling out the table

DEVELOPERS (customers-developers) purchasing goods (works, services) from one or more sellers, on their own behalf, in column 1 "Name of the supplied goods (works, services)" indicate in separate positions the names of the completed construction and installation works (CEW) , as well as goods (works, services), from invoices issued by sellers.

In columns 2-11 of the invoice, they indicate in separate positions:

summary data of invoices of construction and installation contractors, in the share presented by the developer to the investor.
summary data of invoices of suppliers for goods (works, services) in the appropriate share.

FORWARDERS acquiring goods (works, services) from one or more sellers, on their own behalf, in column 1 "Name of goods (works, services) supplied" indicate the names of goods delivered (shipped) (description of work performed, services rendered), in separate positions for each seller. In the case of "reissuing" invoices for advances, the forwarder also indicates the names of the supplied goods (works, services, property rights) for each seller.

In columns 2-11 of the invoice, in separate positions, it is necessary to indicate the relevant data from the invoices issued to him by the sellers, for each seller in the share presented by the forwarder to the buyer (client).

IMPORTANT!
The current version of Decree No. 1137 does not provide for a special procedure for filling out an invoice by a developer acting as a construction organizer by contractors, as well as forwarders when organizing transportation. Therefore, freight forwarders and developers had to use the clarifications of the Ministry of Finance of the Russian Federation, which, by the way, are almost the same as the rules that will come into force on 01.10.2017 (letters of the Ministry of Finance of Russia dated 01.11.2016 No. 2015 N 03-07-09/21339, dated 10/18/2011 N 03-07-10/15).

Changes to the Rules for Maintaining the Log Book
received and issued invoices

The rules for maintaining the Journal were brought into line with the norms of the Tax Code of the Russian Federation.

Clarified:

The journal is kept only in case of issuing and (or) receiving invoices while maintaining entrepreneurial activity in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) acquisition of goods (works, services), property rights on behalf of the commission agent (agent), as well as on the basis of agreements transport expedition, when performing the functions of the developer.

This rule applies to both VAT taxpayers and non-VAT taxpayers (for example, special regimes). And also for persons exempted from taxpayer obligations.

Freight forwarders (VAT taxpayers and non-VAT taxpayers) keep the Journal only in case they purchase goods (works, services) on their own behalf, the cost of which is not included in their expenses in accordance with the terms of the concluded contracts. That is, when only the amount of the freight forwarder's remuneration is recognized as income.
The Journal does not register invoices issued by commission agents (agents, forwarders, developers or developers) to the committent (principal, investor, etc.) for the amount of their remuneration.

Specified in which cases resellers do not need to keep a Log

The register is not kept when the commission agent (agent) sells goods (works, services) to VAT non-payers, if, in accordance with the written consent of the parties to the transaction, the intermediary does not issue invoices to them. As well as intermediaries who are tax agents for VAT in accordance with Clause 5, Article 161 of the Tax Code of the Russian Federation, i.e. when they sell on the territory of the Russian Federation goods (works, services) of foreign sellers that are not registered in the Russian Federation.

Established new rules for registering received and issued invoices in the Journal

AT part 1(issued invoices) of the Journal are subject to single sign-on invoices (including corrected, corrective) drawn up for the past tax period for hard copy or in in electronic format.

AT part 2(received invoices) The journal registers invoices drawn up for the past tax period and received from consignors (customers, sellers).

This rule also applies if an invoice is received after the end of the expired tax period in which the intermediary drew up an invoice to the buyer, but before the deadline for submitting a declaration for the tax period or the deadline for submitting the Journal by intermediaries (forwarders) in special modes.

At the same time in item 12 of the updated Rules for Keeping the Journal, it is established that if in the current tax period it is discovered that there is no registration in the journal of an invoice (adjustment invoice) received in the expired tax period, or after the end of the tax periods, data on such an invoice (in including the corrective one) are made in a new line of the accounting journal for the tax period in which this invoice (including the corrective one) is drawn up ( Clause 12 of the Journaling Rules as amended. from 01.10.2017).

Thus, it can be said that if invoices are received on time (that is, before VAT reporting is submitted) or if the intermediary forgot to register the received invoices in the Journal (in this case, the period for receiving invoices does not matter ), when filling out the Journal, you should focus on the date of the invoice. Those. invoices received and issued must be recorded in the Journal of the period to which the date of the invoice relates.

The procedure for making changes to the Journal has been fixed (including after the end of the tax period).

IMPORTANT!
Prior to the amendments to Decree No. 1137, there was no procedure for amending the Journal.

Upon receipt of a corrected invoice (including a corrective one), its registration is made in the Journal for the quarter in which the original invoice was registered before corrections were made to it. In this case, the data on the original invoice will be canceled. Those. in a new line of the Journal, an entry is made about the incorrectly completed invoice with negative numerical values, and the corrected invoice (with a positive value) is recorded on the next line.

If an erroneous registration of an invoice in the previous period is detected, it is necessary to cancel (with a negative value) the corresponding entries in a new line of the Journal for the period in which the erroneous registration occurred.

If an unregistered invoice relating to the previous period is identified, as already mentioned, it must be registered in a new line of the Journal for the period to which the date of its compilation refers.

The revised data of the Journal is used to make changes to the VAT tax return.

The nuances of registering invoices by intermediaries (forwarders, developers)

The procedure for registering invoices has been established in cases where intermediaries (developers, freight forwarders) purchase goods (works, services) for themselves and their client or for several clients, receiving one invoice.

And also in cases of issuing one invoice to the buyer for his own and commission goods (works, services) or when issuing one invoice for the sale of goods belonging to several customers.

IN IMPLEMENTATION commission agent (agent):

own goods (works, services) and goods (works, services) of customers

The intermediary registers the issued invoice in the Journal of Issued Invoices, indicating in box 14"The cost of goods (works, services) .." the full cost of goods (works, services) from columns 9 box 15

When registering this invoice in the sales book, the intermediary will indicate in column 13b"Cost of sales ..." the full cost of goods (works, services), from columns 9 line "Total payable" of the invoice. And in box 17

goods (works, services) of two or more commitents (principals)

commission agent (agent) box 14columns 9 lines "Total payable" for each invoice issued to him by the committent (principal). Accordingly, column 15 indicates VAT on each invoice of the committent (principal).

ON PURCHASE commission agent (agent, freight forwarder, developer or customer-developer) on his own behalf of goods (works, services):

for two or more consignors (customers, investors)

B when registering an invoice issued by him in box 14 The journal of issued invoices indicates the cost of goods (works, services) from columns 9 line "Total payable" of each seller's invoice in the share presented to each committent (principal, investor, etc.), and in box 15"VAT amount.." indicates VAT from columns 8 lines "Total payable" of each invoice issued by sellers in the share presented to each committent (principal, investor).

for own needs and for the committent (investor, customer)

AT box 14 The journal of received invoices must indicate the full cost of goods (works, services) from columns 9 the "Total payable" line of the seller's invoice.

And in box 15- the amount of VAT only in relation to commission goods (works, services).

Accordingly, when registering the received invoice in the purchase book, the intermediary (including the freight forwarder and developer) in box 15 will indicate the full cost of goods (works, services), property rights from columns 9 line "Total payable" of the invoice. And in box 16- the amount of VAT only in respect of own goods (works, services), property rights.

Registration of documents in case of non-issuance of invoices

Recall that according to pp. 1 p. 3 art. 169 Tax Code of the Russian Federation when goods (works, services), property rights are sold to persons who are not VAT taxpayers and taxpayers exempted from fulfilling the duties of a taxpayer, invoices are not drawn up by written consent of the parties to the transaction. The Federal Tax Service and the Ministry of Finance explained that in this case, in the sales book, the seller registers the primary document, or a consolidated document for all shipments and advances for the month or quarter.

Now it is prescribed that upon receipt of an advance from the above persons, the seller in the sales book registers a payment and settlement document or a document containing summary (consolidated) data on advances received by the seller during the calendar month (quarter) ( pp. "e" clause 7 of the Rules for maintaining the sales book as amended. from 01.10.2017).

When goods are shipped (works, services are performed), primary accounting documents or documents containing summary (consolidated) data on the indicated operations performed during the calendar month (quarter) are also recorded in the sales book. When deducting "advance" VAT in the purchase book, the seller registers the document previously registered by him in the sales book upon receipt of the advance.

In addition, the amendments introduced a procedure for registering primary corrective documents in case of a change in the cost of shipped goods (works, services) to persons who are not issued invoices. Here is the principle. The seller, when reducing the cost of goods (works, services) in the purchase book, registers the primary document confirming the consent (fact of notification) of the buyer to reduce the cost specified goods(works, services) or a consolidated adjustment document for the month or quarter. Accordingly, with an increase in the cost of goods (works, services), the seller will register such documents in the sales book.

Registration of adjustment invoices

The order of filling column 9"Seller's name" and 10 "TIN / KPP seller" books of purchases and column 7"Buyer Name" and columns 8"TIN/KPP of the buyer" of the sales book when adjusting the cost of previously shipped (performed) goods, works, services from the buyer and seller.

When the cost of goods (works, services) decreases

The seller registers his adjustment invoice in the purchase book. At the same time, in column 9"Name of the seller" indicates its data ( line 2"Seller" of the adjustment invoice). AT column 10- TIN / KPP of the seller ( line 2b).

When registering a single adjustment invoice in the purchase book, the seller in column 9"Seller's name" indicates the name of the buyer ( line 3 column 10- TIN / KPP of the buyer ( line 3b).

In turn, the buyer in the sales book registers an adjustment invoice, where in column 7"Buyer's name" indicates its name from line 3"Buyer" of the adjustment invoice. AT column 8- TIN / KPP of the buyer. And when registering a single adjustment invoice in column 7"Buyer Name" indicates the name of the seller ( line 2 column 8- TIN / KPP of the seller.

With an increase in the cost of goods (works, services)

The seller, when registering a single adjustment invoice in the sales book in column 7"Buyer Name" indicates the name of the buyer ( line 3"Buyer" of a single adjustment invoice). AT column 8- TIN / KPP of the buyer.

In turn, the buyer, when registering a single adjustment invoice in the purchase book in column 9"Seller Name" indicates the name of the seller ( line 2"Seller" of a single adjustment invoice). AT column 10- TIN / KPP of the seller.

Other changes to the Purchase Book Rules

It is clarified that column 10“TIN / KPP of the seller” is not filled in when the data is reflected in the book of purchases:

according to an invoice drawn up by a commission agent (agent) who purchases goods (works, services), property rights from two or more sellers on his own behalf;
according to an invoice drawn up by a tax agent when purchasing goods (works, services) from a foreign person who is not registered with the tax authority;
according to the customs declaration in respect of goods imported into the territory of the Russian Federation;
on the Application for the import of goods from the EAEU.

Clarified the rules for registration of customs declarations and Applications for the payment of indirect taxes

When reflecting in the book of purchases the value of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU in box 15"Cost of goods (works, services) ..." indicates the cost of these goods, reflected in the accounting.

Now the Federal Tax Service offers, when reflected in the purchase book, the cost imported goods in box 15 indicate the cost of goods stipulated by the agreement (contract).

If there is no value in the agreement (contract) - the cost indicated in the shipping documents. In the absence of value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting ( letter dated 20.09.2016 N SD-4-3/ [email protected] ).

And when importing goods from the territory of the EAEU states to box 15 reflects the tax base specified in column 15 of the Application for Importation of Goods and Payment of Indirect Taxes. That is, the value of the goods under the contract.

Corrected invoices (including corrective ones) are registered in the period before corrections are made

The provision that corrected invoices, corrected adjustment invoices are recorded in the purchase book as the right to tax deductions arises from the purchase book has been removed.

IMPORTANT!
In fact, this means that the corrected invoices can be registered in the additional list of the purchase book for the tax period in which the invoice was registered before the corrections were made to it. Now controllers insist that the right to deduct does not arise until the period when the corrected invoice is received by the buyer.

For non-cash advances, invoices are recorded in the purchase book

The provision stating that invoices received for the amount of prepayment in non-monetary forms of payment are not recorded in the purchase book. Therefore, there will be no more claims for deductions. Now they are also unlikely, because Plenum of the Supreme Arbitration Court of the Russian Federation No. 33 dated May 30, 2014 pointed out the legitimacy of the deduction in such calculations.

Issues of registering invoices for goods (works, services) purchased for export operations have been resolved

In relation to raw materials, as well as goods (works, services) accepted for accounting before July 1, 2016, and goods (works, services) for other transactions taxable under rate 0%, the procedure for accepting VAT for deduction and registering invoices is the same. Invoices received from sellers for goods (works, services) purchased for transactions subject to taxation rate 0%, are recorded in the purchase book at the time of determining the tax base.

Other Changes to Sales Ledger Rules

It is clarified that column 8"TIN / KPP" is not filled in when the following data is reflected:

according to the invoice drawn up by the committent (principal) to the commission agent (agent) who sells goods (works, services), property rights to two or more buyers on his own behalf;
according to an invoice drawn up when selling goods (works, services), property rights to a foreign person who is not registered with the tax authority;
according to a document containing summary (consolidated) data on advances and shipments.

We will analyze more detailed answers to these and other important questions. October 2, 2017 at the conference forum near the Kremlin - come to the cozy hall of the Chamber of Commerce and Industry of the Russian Federation in the center of Moscow or watch the broadcast/recording at any convenient time. .

Storage of VAT documents

The issues of storage of documents used for VAT calculation and deductions have been regulated.

Invoices (including corrective, corrected) are stored in chronological order by the date of their issuance (drawing up, including corrections, if invoices are not sent to the buyer or if invoices sent by the seller to the buyer (including corrective, corrected) not received by the customer) or received for the relevant quarter.

In addition, a detailed list of documents that must be kept for 4 years is given. Namely:

documents used in intermediary transactions, as well as those issued by forwarders (developers);
customs declarations or their copies, payment and other documents confirming the payment of VAT - in relation to imported goods;
statements on the import of goods and on the payment of indirect taxes or their copies - in imported goods from the EAEU;
completed strict reporting forms (their copies) with a separate line for the amount of VAT - upon purchase hotel services and transportation during business trip workers;
documents that formalize the transfer of property, intangible assets, property rights, where the VAT restored by the shareholder (participant, shareholder) is indicated, or their notarized copies;
primary documents for a change in the direction of reducing the cost of purchased goods (work performed, services rendered), property rights in order to restore VAT;
primary documents (summary or consolidated documents) subject to registration in the sales book, including an accounting statement-calculation for VAT recovery.

From October 1, 2017, changes to the forms and rules for filling out VAT documents, introduced by Decree of the Government of the Russian Federation of August 19, 2017 No. 981 into Decree of the Government of the Russian Federation of December 26, 2011 No. 113, come into force.

The auditors of Pravovest Audit discussed the amendments with Nadezhda Stepanovna Chamkina, VAT expert, State Counselor of the Russian Federation of the 2nd class, Honored Economist of the Russian Federation with more than 20 years of experience in the Federal Tax Service.

1. From October 1, 2017, a new column "Registration number of the customs declaration" has been added to the sales book. Who fills it out?

LF.: This column will be filled in only by residents of the SEZ in the Kaliningrad region when selling goods in respect of which they were exempted from paying "import" VAT upon completion of the customs procedure of the free customs zone or paid it in a special manner.

It is for such cases, starting with the declaration for the 1st quarter of 2017, in Section 9 "Information from the sales book ..." a new line 035 has already appeared, which reflects the numbers of customs declarations. Now the indicators of the sales book and the declaration are aligned.

Do not confuse with the information reflected in column 11 "Registration number of the customs declaration" of the invoice.

When selling imported goods on the domestic market, the registration numbers of customs declarations from column 11 of the invoice in the sales book are not filled in.

2. From October 1, 2017, the provision that corrected invoices are recorded in the purchase book as the right to tax deductions arises has been removed from the purchase book. Does this mean that corrected invoices can be registered in the additional list of the purchase book for the tax period in which the primary invoice was registered before the corrections were made to it?

LF.: Yes, since October 1, 2017, the approach to the rules for registering corrected invoices has fundamentally changed. After the entry into force of Decree No. 981, corrected invoices can be registered in the purchase book for the tax period in which the primary invoice was registered before corrections were made to it. Now controllers insist that the right to deduct does not arise until the period when the corrected invoice is received by the buyer.

I would like to add that since October 1, a procedure has been established for registering corrected invoices in the Register of received and issued invoices. The corrected invoice is recorded in the Journal for the period when the original invoice was reflected. And the primary invoice itself is canceled with a negative value.

3. Since October 1, the procedure for registration in the Journal of invoices for past tax periods has been fixed. Hence the question. The intermediary purchased the goods for the consignor. The invoice was issued by the buyer on September 30, but was not received by the intermediary by mail until October 30. How should an intermediary complete parts 1 and 2 of the Journal?

LF.: According to the amendments, if in the current quarter it is discovered that there is no registration in the Journal of an invoice received in the past quarter, or after the end of the quarter, then the registration of such an invoice is made in a new line of the Journal for the quarter in which this invoice was drawn up.

Thus, the invoice dated September 30 should be registered in the Journal for the 3rd quarter. That is, the Journal will have to be clarified.

4. We suppose that when selling the goods of the consignor on his own behalf, the intermediary also registers in the Journal received invoices by the date of their compilation? For example, the goods were sold to the buyer on September 30, then the information was transferred to the consignor. He issued an invoice for this date, but handed over to the intermediary only on October 30. How will the intermediary complete the Journal?

LF.: It is necessary to focus on the date of the invoice. When the goods are shipped to the buyer, the commission agent issues an invoice dated September 30 and registers in part 1 of the Journal for the 3rd quarter. If the invoice was received from the principal only on October 30, then it must be registered in a new line of part 2 of the Journal for the 3rd quarter. That is, the Journal for the 3rd quarter will have to clarify and submit an updated declaration (if the commission agent is on DOS). If the intermediary is on a special regime, an updated Journal for the 3rd quarter is submitted to the IFTS.

5. Do we understand correctly that after October 1, 2017, forwarders, developers will not have the opportunity to choose the method of reissuing invoices. Those. are they required (rather than entitled) to issue consolidated invoices on their own behalf?

LF.: When issuing invoices to customers, the freight forwarder and the developer indicate themselves as the seller. On the invoice, they indicate the date according to their internal chronology. The use of an "intermediary scheme" in the provision of forwarding services (services of the developer) is not provided for by the Rules. The freight forwarder will use the rules for intermediaries if it does not provide forwarding services within the framework of the contract of transport expedition, and intermediary.

"Pravovest Audit" invites you to the Conference Forum at the Kremlin on October 2 - we will analyze in detail the changes not only in VAT, but also in income and property taxes, "salary taxes".
You can take part in person or watch the online broadcast / recording of the event at any convenient time.

6. Has anything changed for commission agents (agents)?

LF.: Intermediaries who purchase goods on their own behalf, as before, when re-issuing invoices to their principals (principals), indicate the date from the invoice of the actual seller and his details. If there are several sellers, then their names are listed separated by a semicolon. But provided that the dates of the invoices of these sellers match. If the dates are different, then invoices for each seller are reissued to the committent (principal).

As you can see, the procedure for developers (forwarders) is different from other intermediaries.

7. It is stipulated that not only “ordinary” invoices, but also customs declarations, Applications for the import of goods (from the EAEU) and invoices drawn up by tax agents can be registered in the Register of received and issued invoices. What are these cases?

LF.: For example, when organizing transportation, the freight forwarder purchases information services from foreign company for client. The Russian Federation is recognized as the place of sale of these services, therefore the intermediary acts as a tax agent for the calculation and payment of VAT. The invoice issued while performing the duties of a tax agent will be registered by the freight forwarder in Part 2 of the Journal. Or the developer purchases imported equipment for the customer. Then the developer will register the customs declaration in the Journal.

Further, the forwarder, when performing a service, or the developer, when transferring the object to the customer, registers in part 1 of the journal a consolidated invoice with the allocation of individual items for each seller (customs declaration).

8. Immediately a question arose about the registration in the book of purchases of customs declarations. As the cost of goods, the Rules prescribe to reflect the value reflected in the accounting?

LF.: Yes, when reflecting in the book of purchases the cost of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU, column 15 “Cost of goods (works, services) ...” indicates the cost of these goods reflected in the accounting.

Now the Federal Tax Service proposes a different procedure for reflecting this indicator in the purchase book. The cost of imported goods, provided for by the agreement (contract), is indicated. If there is no value in the agreement (contract) - the cost indicated in the shipping documents. In the absence of value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting.

9. What value should be indicated when importing from the EAEU?

LF.: Column 15 reflects the tax base specified in column 15 of the Application for Importation of Goods and Payment of Indirect Taxes. That is, the value of the goods under the contract.

10. When developers must register invoices received from sellers (contractors) in Part 2 of the Register. As received or during the period of issuing consolidated invoices to the investor?

LF.: During the period of receipt from sellers. Resolution No. 1137 does not contain other rules. Moreover, since October 1, the procedure for registering “forgotten” invoices relating to past periods has been fixed. If an unregistered invoice relating to the previous period is identified, it must be registered in a new line of the Journal for the period to which the date of its compilation refers.

If you have any questions, ask them today, and Pravovest Audit experts will answer them on October 2 at the Conference Forum. Find out the answers - come in person, participate in the online broadcast directly from your workplace or watch the recording at any convenient time.

From October 1, 2017, changes to the forms of invoices, books of purchases and sales, the procedure for filling out the register of invoices and their storage came into force. The amendments will affect all VAT payers. New order registration of documents related to the calculation of VAT, established by Decree of the Government of the Russian Federation of August 19, 2017 No. 981.

Experts of the VneshEkonomAudit consulting center tell how the new VAT documents will look like and who will be affected by the changes.

Change #1: Invoice

From 10/01/2017, a new column 1a "Product type code" appeared in the invoice form. It is filled in by organizations exporting goods outside the Russian Federation to the EAEU countries. The code of the type of goods must be indicated in accordance with the unified Commodity Nomenclature foreign economic activity EAEU.

A new column was added to the invoice form for the signature of an authorized person who signs the invoice for individual entrepreneur, until 10/01/2017, the invoice provided columns only for the signatures of persons who sign for the head or chief accountant.

Since the 4th quarter of 2017, a clarification has appeared in line 8 about the need to fill it out if there is a state contract identifier.

The rules for filling out a new invoice form have also been adjusted. Filling amendments include:

in line 2a, now you need to indicate the address of legal entities indicated in the Unified State Register of Legal Entities, or the place of residence of an individual entrepreneur indicated in the Unified State Register of Entrepreneurs;

new rules for filling in column 11 "Registration number of the customs declaration" - instead of the number of the customs declaration, now its registration number should be given.

The procedure for filling out an invoice has been supplemented with new provisions that apply in cases where an invoice is drawn up by a forwarder, developer or customer acting as a developer, when acquiring property rights from one or more sellers of goods (works, services) on their own behalf. So, in particular, the procedure for compiling invoices for forwarders who organize transportation by third-party companies is prescribed.

A freight forwarder who organizes transportation by third-party carriers is entitled to draw up "consolidated" invoices. In them, it reflects the data of invoices received from performing carriers.

Change #2: Adjustment Invoice a

Changes in VAT led to the updating of the adjustment invoice.

So, a new column "1b" for the code of the type of goods has been added to the form of the adjustment invoice. It is filled by organizations that export goods to the EAEU countries.

Also, Decree of the Government of the Russian Federation of August 19, 2017 No. 981 officially fixed the right of taxpayers to add any lines and columns to the adjustment invoice. Therefore, if necessary, you can add to the adjustment invoice, for example, the details of the document on the basis of which the cost changes. At the same time, when adding new information, the main form of the adjustment invoice should not change.

Change #3: Invoice Received and Issued Log

In the register of received and issued invoices, the place for the signature of the authorized person, who signs in the journal for an individual entrepreneur, was clarified.

In addition, it has been clarified when it is not necessary to keep a log of received and issued invoices:

if, under the terms of the contract with the customer, the intermediary includes in the costs the cost of goods (works, services) that he purchased on his own behalf;

if the commission agent (agent) sells goods of work (services) to non-payers of VAT or buyers who are exempt from VAT and do not draw up invoices with their consent;

if the commission agent (agent) sells goods to foreign organizations that are not tax registered with the Russian IFTS.

Change #4: Purchase and Sales Books

The rules for maintaining a purchase ledger have clarified the issues of maintaining a ledger in the following situations:

when importing goods from other countries (including the EAEU);

registration of invoices for prepayment;

registration of advance invoices;

making corrections to the book.

Changes in the sales book for VAT can be reduced to the following basic amendments:

new columns added;

new deadlines for the signature of the book by the head have been introduced;

correction rules have been clarified.

Change No. 5: retention periods for VAT documents

The amendments clearly set out the rules for storing invoices. In particular, they need to be placed in chronological order as they are exhibited (compiled, corrected) or received.

All types of invoices (primary corrective and corrected) will need to be kept for four years.

Copies of paper invoices received from intermediaries must be certified by their signatures (consignors, principals, developers or forwarders).

Do you have any questions? The experts of the VneshEkonomAudit consulting center are always ready to promptly provide assistance to representatives of the business community on legal and financial activities, which will make it possible to detect and eliminate errors in a timely manner, not to start accounting and minimize the risk of losses during a tax audit.

Quite significant were innovations in the application of the declarative procedure for compensation described in Art. 176.1 of the Tax Code of the Russian Federation:

The list of persons entitled to apply this procedure has been supplemented. Now they include those taxpayers who have a guarantor who is ready to pay for them the amount received in excess or set off when using the declarative procedure, if, as a result of the audit, the reimbursement is found to be unreasonable (subclause 5 was added to clause 2).
The requirements for the guarantor are defined (clause 2.1 is added), which at the time of issuing the guarantee must:
- be a Russian legal entity;
- pay to the budget for 3 years ending before the year of issuance of the guarantee, in the amount of at least 7 billion rubles. taxes such as VAT (not paid at customs and as a tax agent), excises, income tax and mineral extraction tax;
- have valid suretyship agreements (including those issued for a taxpayer who is still claiming reimbursement using the declarative procedure) for a total amount of not more than 20% of the volume of their net assets calculated at the end of the year ended before the year of issuance of the guarantee;
- not be in the stage of bankruptcy, reorganization or liquidation;
- have no tax debts.
The requirements for the terms limiting the validity of the suretyship agreement have been adjusted (subclause 1 clause 4.1):
- the period before which its validity cannot expire has been increased (from 8 to 10 months);
- there are restrictions on the deadline for validity (no more than 1 year from the date of conclusion).
In connection with the innovations, editorial changes were made to paragraph 8 (link changed) and paragraph 12 (supplemented with a reference to the guarantors).

Thus, the changes made to the declarative procedure make it possible to apply it to a much wider range of taxpayers.

For a comparison of the main characteristics of the general and declarative procedures used for reimbursement, read the publication “Features and terms for the general and 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 return 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 an obligation to pay VAT secured by a guarantee will be able to refund tax in a declarative manner (subparagraph “a”, part 5, article 2 federal law dated 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.

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 across the border Russian Federation and as a tax agent, is not less than 7 billion rubles;
the amount of the guarantor's obligations under existing treaties surety as of the date of submission of the application for the conclusion of the surety agreement does not exceed 20 percent of the value of the net assets of the surety, determined as of December 31 of the calendar year preceding the year in which the application for the conclusion of the surety agreement is 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 surety agreement, insolvency (bankruptcy) proceedings 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.

Since October 1, 2018, the minimum threshold for taxes paid by companies has been reduced for using the declarative procedure for VAT refunds. The decrease occurred from 7 to 2 billion rubles.

Also, the minimum amount of taxes paid by the company for exemption from excise duty on re-export without a bank guarantee has been reduced. The decrease occurred from 10 to 2 billion rubles. Reason: Federal Law of August 3, 2018 No. 302-FZ.

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Invoice storage: basics

An invoice is a document that is a documentary basis for the buyer to accept the VAT amounts presented by the seller for deduction (reimbursement) (clause 1, article 169 of the Tax Code of the Russian Federation). An invoice must be issued each time when goods, works, services or property rights are sold. Invoices can be issued "on paper" or electronically.

The paper form of the invoice and the rules for filling it out are approved in Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

If the seller wishes to send invoices to buyers electronically, then the buyer is required to agree to this. At the same time, the means of receiving, exchanging and processing invoices in electronic form of the seller and buyer must be compatible. They must comply with the established formats (paragraph 2, paragraph 1, art.

What are adjustment invoices for?

The Tax Code of the Russian Federation stipulates the obligation to issue corrective invoices (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). Such invoices are issued by sellers of goods (works, services) in case of adjustment of the cost of shipped goods (works performed, services rendered), property rights transferred. This can happen when, for example, prices or quantity (volume) of goods (works, services), property rights change.

“On Amendments…” dated November 30, 2016 No. 401-FZ, which supplemented the procedure for using the declarative procedure for reimbursement and expanded the list of situations for tax recovery;
“On Amendments…” dated 07.03.2017 No. 25-FZ, which included in the Tax Code of the Russian Federation a new condition for non-taxation of medical devices and the application of a preferential rate for them;
“On amendments…” dated April 3, 2017 No. 56-FZ, which affected the list of invoice details.

These innovations can be divided into three groups according to their significance:

relating to all taxpayers - in terms of changing the details of the main document used in VAT transactions: invoices;

For information on what other changes await the invoice in the near future, read the publication "New changes to the invoice form are coming."

interesting to VAT payers declaring tax to be refunded from the budget - according to innovations in terms of the declarative procedure for reimbursement;
relating to a limited circle of persons - for situations requiring tax restoration, as well as for allowing the application of an exemption or a preferential 10 percent rate.

We will consider them in order of importance.

Every organization and entrepreneur is required to keep accounting documents. This is required by Article 29 of the Law of December 6, 2011 No. 402-FZ. The head of the organization must ensure the storage of documents in the organization. And an individual entrepreneur is responsible for this independently (Article 7 of the Law of December 6, 2011 No. 402-FZ).

Invoices, incl. electronic, must be stored for at least four years after the end of the quarter in which the document was last used for tax calculation and tax reporting (clause 8 clause 1 article 23 of the Tax Code of the Russian Federation, clause 1.13 of the Procedure for issuing and receiving invoices in electronic form).

Amendment 2: duration of the guarantee agreement

Also, Government Decree No. 981 of August 19, 2017 clarifies that from October 1, 2017, for 4 years, some other “accounting” documents must be kept for various operations. We give the shelf life in the table.

Operation	What to store
Import from EAEU countries	Applications for the import of goods and for the payment of indirect taxes, their certified copies, copies of payment orders and other documents on the payment of VAT.
Import from other countries	Customs declarations, their certified copies and other documents on payment of VAT at customs.
Travel expenses for rent and travel	strict reporting forms (their copies) with a separate line for the amount of VAT.
for VAT, which is restored by a shareholder, participant or shareholder	Documents by which the parties draw up the transfer of property, intangible assets, property rights (clause 3 of article 170 of the Tax Code of the Russian Federation) - in the form of notarized copies.
for VAT, which is restored when the cost decreases (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation	accounting statement-calculation (Article 171.1 of the Tax Code of the Russian Federation.
- for VAT, which is restored upon purchase or construction of fixed assets	accounting statement-calculation (Article 171.1 of the Tax Code of the Russian Federation).

Also, for 4 years, you need to store primary and other documents with summary (consolidated) data on transactions of each month or quarter, which are recorded in the sales book.

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.

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.

Sales book: what has changed

The form and procedure for maintaining the sales book are defined in Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. However, from October 1, 2017, a new form of the sales book is put into effect. This is due to the entry into force of Government Decree No. 981 dated August 19, 2017. There are also other amendments that are related to filling out the book and making changes to it. Next, we will explain what exactly has changed.

column "3a" - "Registration number of the customs declaration". Residents of the special economic zone of the Kaliningrad region need it to indicate in the new column the number of the customs declaration issued when the goods were released;
column "3b" - "Code of the type of goods." This column is for organizations that export goods to the EAEU countries. The codes must be filled in in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union.

Along with this, it is worth saying that even if you do not need these columns (you are not connected in any way with the special economic zone and you are importing goods into the EAEU), then from October 1, 2017, you still need to form a sales book on a new form.

Starting from October 1, 2017, the rules for maintaining a purchase ledger clarify questions about maintaining a ledger in the following situations:

when importing goods from other countries (including the EAEU);
registration of invoices for prepayment;
registration of advance invoices;
making corrections to the book.

You can learn more about each of these changes in the article “Sales book since October 1, 2017: what has changed”. Also in this article there is a sample filling.

Changes in the sales book for VAT since October 1, 2017 can be reduced to the following basic amendments:

new columns added;
introduced a new deadline for the signature of the book by the head;
correction rules have been clarified.

You can learn more about the amendments from the article “Sales book: from October 1, 2017”. Also in this article is an example of filling out a new book.

The information about the data of the state contract, contract or agreement, in pursuance of which the shipment is issued, accompanied by an invoice issuance, if such a document (contract, agreement or agreement) exists in the relationship between the parties, has become a new requisite entered into the invoice.

The requirement to indicate information about the state contract (contract, agreement) turned out to be mandatory for invoices of all three main types (Article 169 of the Tax Code of the Russian Federation):

ordinary (subclause 6.2 added in clause 5);
advance (subclause 4.2 added to clause 5.1);
corrective (subclause 6.1 added to clause 5.2).

Accordingly, the document defining the form and rules for issuing invoices also required updating, i.e. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. The necessary changes were made to it by Decree of the Government of the Russian Federation of May 25, 2017 No. 625. They are equally touched on annexes No. 1 and No. 2 of Decree No. 1137, thereby covering all types of invoices being compiled. Innovations have been reduced to the following:

In the form of an invoice, one more line has been added to the lines located above the main table, called "Identifier of the state contract, agreement (agreement)".
The filling rules are supplemented with a description of the data that should fall into a new line. In comparison with the wording of the name assigned to the new attribute of the Tax Code of the Russian Federation, this description is expanded by clarifying that the new attribute (state contract, contract, agreement) should refer to a document concluded in connection with the receipt by a legal entity of funds in the form of subsidies from the federal budget, budgetary investments or contributions to authorized capital.

Thus, despite the change in the form of the invoice, which affected all persons working with it, not every taxpayer will have to fill in the new details.

Other documents drawn up on the basis of information from invoices were not affected by the innovations. That is, books of purchases and sales, declarations (both quarterly and monthly) are formed on the same forms that were valid before 07/01/2017.

See the new form of the invoice in the material "New electronic format and a new invoice form from 07/01/2017 (blank).

Accounting for VAT when receiving budget investments and subsidies from the budget

From January 1, 2018, amendments are made to Article 170 of the Tax Code of the Russian Federation regarding VAT accounting when receiving budget investments and subsidies from the budget.

So, in the new paragraph 2.1. Article 170 of the Tax Code of the Russian Federation will establish that in the case of the purchase of goods (works, services) at the expense of received subsidies and (or) budget investments, VAT presented by suppliers of goods (works, services) or paid when importing goods into the territory of the Russian Federation is not subject to deduction. (clause 2.1 of article 170 of the Tax Code of the Russian Federation as amended by the Federal Law of November 27, 2017 N 335-FZ).

The amount of tax is taken into account in expenses when calculating corporate income tax, provided that the costs of acquiring the goods (works, services) themselves, including fixed assets and intangible assets, property rights, are taken into account in expenses (including through accrued depreciation). At the same time, the taxpayer is obliged to keep separate records of VAT amounts for goods (works, services) purchased (paid) at the expense of subsidies and (or) budget investments. In case of failure this requirement VAT cannot be taken into account.

This rule also applies when carrying out capital construction and (or) acquiring real estate at the expense of budget subsidies and (or) budget investments with a subsequent increase in the authorized capital of state (municipal) unitary enterprises or the emergence of state (municipal) ownership of an equivalent part in the authorized ( joint) capital of legal entities.

If the goods (works, services) are first purchased by the taxpayer, and only then he receives a subsidy or budget investments to reimburse the costs, then the previously deductible VAT must be restored upon receipt of funds (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation) . The requirement to restore VAT when receiving subsidies for reimbursement of expenses was contained in subparagraph 6, paragraph 3, article 170 of the Tax Code of the Russian Federation and until 01/01/2018. At the same time, it was not required to restore VAT when receiving budget investments.

From January 1, 2018, it will also be clarified that VAT must be restored regardless of the fact that the amount of tax is included in subsidies and (or) budget investments for cost recovery. The procedure for restoring VAT with partial reimbursement of costs through subsidies and (or) budget investments has been determined.

In such a situation, the taxpayer needs to calculate the share of the tax to be recovered. It is determined based on the cost of goods (works, services), including fixed assets and intangible assets, property rights, excluding tax, acquired through subsidies and (or) budget investments for reimbursement of costs, in the total cost of purchased goods (works , services), including fixed assets and intangible assets, property rights, excluding tax.

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

Amendment
It was	It became
Tax amounts accepted for deduction by a taxpayer on goods (works, services), including 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 purchased goods (works, services), including tax, as well as for reimbursement of costs for paying tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.	Tax amounts accepted for deduction by a 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 from the budgets in accordance with the legislation of the Russian Federation budget system Russian Federation subsidies for reimbursement of costs (including tax) associated with the payment of purchased goods (works, services), including tax, as well as for reimbursement of costs for paying tax when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction.

Amendment

It was

It became

Tax amounts accepted for deduction by a taxpayer on goods (works, services), including 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 purchased goods (works, services), including tax, as well as for reimbursement of costs for paying tax when importing goods into the territory of the Russian Federation and other territories under its jurisdiction.

Tax amounts accepted for deduction by a 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 from the budgets in accordance with the legislation of the Russian Federation budget system Russian Federation subsidies for reimbursement of costs (including tax) associated with the payment of purchased goods (works, services), including tax, as well as for reimbursement of costs for paying tax when goods are imported 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).

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.

So, from October 1, 2018, companies that transfer property rights specified in paragraphs 1-4 of Article 155 of the Tax Code of the Russian Federation apply a new procedure for calculating VAT on advances. This is about property rights.

upon assignment and reassignment of a monetary claim arising from a contract for the sale of goods, works, services;
when transferring property rights to housing, garages or parking spaces;
upon assignment of a monetary claim acquired from a third party (except for those arising from monetary loan or credit agreements).

If a company has received an advance payment for the transfer of property rights, then from October 1, 2018, VAT must be calculated from the difference between the prepayment and the amount of the monetary claim to which it cedes the rights, or the costs of its purchase (clause 1, article 154 of the Tax Code of the Russian Federation).

The size of the property right is 5000 rubles. The organization transfers it to another organization at a cost of 4800 rubles. The advance payment received in 2018 on account of the transfer of property rights is 4,800 rubles. VAT on the advance is 0 rubles. ((4800 ₽ - 5000 ₽) × 18/118).

Partial advance

When calculating VAT from October 1, 2018, it is required to determine the share of the advance in the cost at which the company transfers property rights. Let's say the cost of buying a property right is 180 rubles. The company transfers the property right at a cost of 200 rubles. The advance payment amount is 50 rubles. The share of the advance payment in the value of the transferred property right will be 0.25 (50 ₽: 200 ₽). VAT on prepayment is 0.76 rubles. ((50 ₽ - (180 ₽ × 0.25)) × 18/118.

Insurance premiums for pension, medical and insurance for temporary disability and connection with motherhood (Chapter 34 of the Tax Code of the Russian Federation)

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 exempt 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 a benefit not only with a registration certificate for a medical device, but also with a registration certificate for a medical device (medical equipment).

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 everyone will be subject to the zero rate. medical devices. What did the legislators mean?

On January 1, 2017, a new Chapter 34 "Insurance Contributions" appeared in the Tax Code of the Russian Federation. From the new year, this chapter will regulate the checks, accruals and payment of pension, medical and insurance premiums for temporary disability due to motherhood. At the same time, as mentioned above, the Federal Law of 24.07.

In 2017, the base for calculating insurance premiums to the FSS (in case of temporary disability and in connection with motherhood) will be 755,000 rubles, and the base for calculating contributions to the PFR at the “regular” rate will be 876,000 rubles. Such limits are determined by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255. Recall that from income exceeding the maximum base value, contributions to the Social Insurance Fund are not charged, and contributions to the Pension Fund are paid at the rate of 10%, not 22%.

Recall that those who are entitled to apply reduced tariffs accrue pension contributions until the amount of payments to an employee in 2017 exceeds the base limit of 876,000 rubles. For more information, see Limiting the base for calculating insurance premiums for 2017.

To take into account salary and other remuneration, insurance premiums with such payments for each employee, it is necessary to keep records. This was also required by law until 2017 (Part 6, Article 15 of Federal Law No. 212-FZ dated July 24, 2009). Such accounting could be kept in any form. However, officials from the PFR and the FSS recommended using the accounting card they developed for this (PFR Letter No. AD-30-26 / 16030, FSS RF No. 17-03-10 / 08 / 47380 dated 09.12.2014).

In 2017, the rule on the need to keep records of insurance premiums will be provided for already in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, therefore, an organization or individual entrepreneur has the right to independently develop a card for accounting for accrued payments and insurance premiums. However, you can not develop a new form of the card, but simply correct the previously used form and replace in it, in particular, references from the Federal Law of 24.07.

Calculation of contributions to compulsory pension insurance, mandatory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance from next year must be submitted to the IFTS. The form for calculating insurance premiums, which has been used since 2017, was approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

The new form of calculation for insurance premiums, applied since 2017, will replace the previously existing form of calculation for insurance premiums RSV-1, which was submitted in territorial bodies FIU. However, from next year, the calculations will be submitted to the IFTS. See "Where to hand over the RSV-1 for 2016: to the FIU or to the tax office?"

The deadline for payment of contributions in 2017 remained the same - the 15th day of the month following the month for which the contributions were accrued. However, the deadline for the payment of insurance premiums has changed. A new calculation for insurance premiums will need to be submitted to the IFTS no later than the 30th day of the month following the reporting period (quarter, six months, 9 months and a year).

This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, it will be necessary to submit to the tax inspectorate the calculation of insurance premiums, approved by order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016, for the 1st quarter of 2017. However, April 30th is Sunday. Then May 1 (Monday) is a non-working holiday.

Recall that before the calculation in the RSV-1 form had to be submitted to the UPFR:

"on paper" - no later than the 15th day of the second calendar month following the reporting period;
in electronic form - no later than the 20th day of the second calendar month following the reporting period.

If in the calculation of insurance premiums submitted to the IFTS, the data on the total amount of contributions for pension insurance do not match the amount of these contributions accrued for each individual, the calculation will be considered not submitted. In such a situation, the tax authorities will have to send a notification to the insured about the identified discrepancy.

If the requirement of the tax authorities is ignored and the revised calculation is not submitted, then the unified calculation of insurance premiums will be considered not submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been in force since 2017.

Also in 2017, the tax authorities will not accept the calculation if it contains incorrect data of individuals. We are talking about errors in the full name, SNILS and TIN. Thus, it makes sense to double-check the data before submitting a new calculation.

Despite the fact that since 2017 pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for periods that have elapsed before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the FSS according to former forms RSV-1 and 4-FSS. So, for example, if in January 2017 the organization decides to clarify RSV-1 for 2016, then the revised calculation will still need to be submitted to the PFR unit in the RSV-1 form approved by Resolution of the PFR Board dated 16.01.2014 No. 2p .

Legislators have provided for the procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by extra-budgetary funds (PFR and FSS). Accordingly, an application for a refund must be addressed to the territorial divisions of the FIU or the FSS.

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2017. So, if an organization does not have the right to apply reduced tariffs, then in 2017 it must accrue contributions at basic tariffs. They are listed in the table.

Where	Why	Insurance premium rates, %
AT Pension Fund at the OPS		22
AT Pension Fund at the OPS	Payouts exceed base limit	10
To the Social Insurance Fund for temporary disability and motherhood	Payouts do not exceed the base limit	2,9
	Payouts exceed base limit	No need to count
FFOMS: rate in 2017 year	–	5,1

From January 1, 2018, the sale of scrap is subject to VAT, i.e. paras. 25, clause 2, article 149 of the Tax Code of the Russian Federation, which establishes tax exemption, becomes invalid (Federal Law of November 27, 2017 N 335-FZ)

But buyers will pay VAT on the sale of scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, as well as raw animal skins (with the exception of individuals who are not individual entrepreneurs). New Item 8 of Article 161 of the Tax Code of the Russian Federation imposes on them the duties of a tax agent for VAT (clause 8 of Art.

For the purposes of the Tax Code of the Russian Federation (Clause 8, Article 161 of the Tax Code of the Russian Federation): raw animal skins are recognized as raw (undressed) skins removed from animal carcasses, steamed or preserved in order to prevent their spoilage and decomposition (wet-salted or dried), but not subjected to any further processing; recycled aluminum and its alloys are recycled aluminum and its alloys, classified in accordance with All-Russian classifier products by type of economic activity.

Tax on property of individuals (Chapter 21 of the Tax Code of the Russian Federation)

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. Under this law, special centers will conduct independent evaluation qualifications of individuals. The employer, with the written consent of the employee, will be able to send him to such an assessment and pay for its passage. See Independent Evaluation of Employee Qualifications: What You Need to Know.

By general rule if the employer pays for any services for his employee, then the latter has income in kind (clause 2 of article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a personal income tax agent, should have included the amount of payment in the personal income tax base.

However, in order to encourage independent assessment of qualifications, legislators have provided for tax "benefits". So, in particular, from January 1, 2017, income subject to personal income tax is not required to include the cost of an independent assessment of an employee’s qualifications for compliance with professional standards.

A person who himself pays for an independent assessment of qualifications for compliance with a professional standard, from 2017 will be able to receive a social deduction for the amount of expenses for such certification. Note, however, that there will be a limit on the amount of the deduction. Its value, together with some other social deductions, cannot exceed 120,000 rubles a year in aggregate. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of Federal Law No. 251-FZ of July 3, 2016).

From January 1, 2017, points and bonuses credited to a bank card of individuals under loyalty programs are not subject to personal income tax. We are talking, for example, about a situation where a person pays in restaurants, shops or gas stations with a bank card, and after a while a certain percentage of the amount spent (“cash back”) is returned to his account.

This "bonus" is not subject to income tax from 2017, subject to certain conditions. So, for example, for these purposes, bonuses must be returned to the card on the terms public offer. The legislators also provided that if the indicated points and bonuses are paid within the framework of labor relations, then the exemption from personal income tax will not apply.

This is discussed in more detail in the new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of the Federal Law of July 3, 2016 No. 242-FZ. Note that until 2017, bonuses under loyalty programs were subject to personal income tax in general order. This was reported by the Ministry of Finance, in particular, in Letter No. 03-04-06/69407 of January 13, 2015.

From 2017, employees will be able to receive a social deduction for personal income tax in the amount of contributions under a voluntary life insurance agreement with the employer until the end of the year. The employer will be required to provide such a deduction starting from the month in which the employee applies for it. Corresponding amendments were made to Part 2 of Article 219 of the Tax Code of the Russian Federation.

Previously, individuals could receive social deductions under contracts for voluntary insurance life only through the tax office. To do this, it was necessary to wait until the end of the calendar year and submit a declaration to the INFS in the form of 3-NDFL. Since 2017, individuals have the right to choose the most convenient option for themselves: to receive a deduction either through the employer or through the tax.

The deduction in 2017 can be used if life insurance is paid:

for myself;
for a spouse (including a widow, widower);
for parents (including adoptive parents);
for children (including adopted children, who are under guardianship (guardianship)).

In January 2017, pensioners are entitled to a one-time cash payment for a pension in the amount of 5,000 rubles. " Lump sum payment to retire in January 2017. This payment will not be subject to income tax. This is provided for by the new paragraph 8.5 of Article 217 of the Tax Code of the Russian Federation. The accountant can inform employees about this if they seek advice on this issue.

On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. So, from the indicated date, the new paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation provides that tax agents are Russian organizations, making the transfer of amounts of monetary allowance, monetary maintenance, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation.

Such organizations will be required to register with the tax office at their location, withhold and transfer personal income tax from the payments indicated above. The legislators supplemented Article 83 of the Tax Code of the Russian Federation with an amendment on registration of such organizations. The amendment was introduced by Federal Law No. 399-FZ of November 30, 2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation”.

The list of non-taxable payments was supplemented with the income of 2017-2018, which individuals received from citizens for services for personal, household needs:

for the supervision and care of children, sick people, the elderly over 80 years of age and other persons who need care;
for tutoring;
house cleaning, housekeeping.

Since 2017, self-employed persons have the right not to pay income tax on the indicated income, provided that they register with the Federal Tax Service regarding their activities. At the same time, the authorities of the constituent entities of the Russian Federation may establish other types of services for personal, household needs, the income from which is exempt from personal income tax. See “Tax holidays for self-employed individuals from 2017“.

The personal income tax declaration for 2016 will need to be submitted in an updated form. Changes to the form of the declaration and the procedure for filling it out were made by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/552. Note that officials from the Federal Tax Service did not correct the entire declaration form, but only some of its sheets. So, for example, section 2 was updated, in which the base and personal income tax are considered, as well as sheets B, D2, Z, E1 F, I.

As for the adjustments themselves, for example, in sheet E1 “Calculation of standard and tax deductions”, the figure 280,000 was replaced by 350,000, since from 2016 the deduction for a child is provided until the month in which the taxpayer’s income taxed at a rate of 13% exceeds 350,000 rubles. See "Approved a new declaration form 3-NDFL".

Recall that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). In the same period, declarations are also submitted by individual entrepreneurs on OSNO. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia dated 10.30.

The deflator coefficient is used to adjust advance payments foreign citizens from “visa-free” countries who work on the basis of a patent for hire from individuals (for personal, household and other similar needs), as well as in organizations or for individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1200 rubles.

However, this amount is indexed annually taking into account the deflator coefficient and regional coefficient(clauses 2 and 3 of article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided for by the Order of the Ministry of Economic Development of November 3, 2016 No. 698. In 2016, the value of the coefficient was 1.514 (Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772).

The obligation to pay tax on the property of individuals, as a general rule, arises no earlier than the date a person receives a tax notice (clause 4, article 57, clause 2, article 409 of the Tax Code of the Russian Federation). The tax must be paid within a month from the date of its receipt (clause 6, article 58 of the Tax Code of the Russian Federation).

In case of non-receipt of tax notices and non-payment of tax individual is obliged to inform the tax inspectorate about the presence of a taxable real estate object. Such a notice shall be submitted in respect of each object of taxation by December 31 of the year following the expired year, with copies of title (title certifying) documents for the real estate object attached (clause 2.1 of article 23 of the Tax Code of the Russian Federation).

From January 1, 2017, it will be enshrined in tax legislation that if you do not file or miss the deadline for reporting “unknown” real estate, the tax authorities will have the right to fine a person. The fine can be up to 20 percent of the unpaid property tax. Such a fine is provided for by the new paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation. It was introduced by Federal Law No. 52-FZ of April 2, 2014.

Citizens pay transport tax to the budget at the location Vehicle after receiving a tax notice sent by the tax office. The tax is payable no later than December 1 of the year following the expired year (Clause 1, Article 363 of the Tax Code of the Russian Federation). See "Deadline for payment of transport tax by individuals: a memo to a motorist".

In case of non-receipt of tax notices and non-payment of transport tax, an individual is obliged to inform the tax office about the presence of a vehicle. Such notice shall be submitted in respect of each vehicle by December 31 of the year following the expired year, with copies of title (title certifying) documents attached.

From January 1, 2017, tax liability will be introduced for failure to report (late notification) about the availability of vehicles. The amount of the fine is 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Federal Law of April 2, 2014 No. 52-FZ).

Mandatory details of invoices

We list an exhaustive list of details that must be filled in without fail in invoices (clauses 5 and 6 of article 169 of the Tax Code of the Russian Federation):

serial number and date of compilation;
name, address and identification numbers of the seller and the buyer or the contractor and the customer;
name and address of the consignor and consignee - only for shipped goods;
number of the payment order or other payment and settlement document - if the payment was made before shipment;
the name of the shipped goods or a description of the work performed, the services rendered and the property rights transferred, their units of measurement, when they can be determined;
the quantity of shipped goods or the volume of work performed and services rendered in the specified units of measurement, when they can be determined;
currency name;
price per unit of measurement, if possible, under the contract, excluding tax. In the case of applying state regulated prices - taking into account the amount of tax;
the cost of shipped goods, performed works, rendered services, transferred property rights without tax;
the amount of excise duty on excisable goods;
tax rate;
the amount of tax based on the current tax rates;
the cost of the entire quantity of goods supplied (shipped) under the invoice (work performed, services rendered), property rights transferred, taking into account the amount of tax;
country of origin of goods - only for imported goods;
customs declaration number - only for imported goods;
code of the type of goods according to the FEACN of the EAEU - when exporting goods to the countries of the Eurasian Economic Union.

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.

Change 6: New invoice format

From July 1, 2017, it is allowed to generate invoices in electronic form exclusively in the new format approved by Order of the Federal Tax Service dated March 24, 2016 No. ММВ-7-15/155.

A corrective invoice from July 1, 2017 can also be transferred only in a new format, which is approved by order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15/189.

Note that the formats of electronic invoices are approved by orders of the Federal Tax Service of Russia dated 03/24/2016 No. ММВ-7-15/155 and dated 03/04/2015 No. ММВ-7-6/93. Until July 1, 2017, both formats operate simultaneously. And in the period from May 7, 2016 to June 30, 2017, it is allowed to generate invoices in any format: both in the old and in the new.

What has changed in the format

In the new format, there are no changes to the key figures, form, or data structure of the invoice. The reason for the emergence of the new format was the introduced ability to indicate in invoices additional information, including details of the primary document. In fact, new format invoices has also become the format of a universal transfer document (UD).

Also, the new invoice format from July 1, 2017 may include not one file, as before, but two, which at the same time have multidirectional movement: from the seller to the buyer and from the buyer to the seller.

From July 1, 2017, it is allowed to generate invoices in electronic form exclusively in the new format approved by order of the Federal Tax Service No. ММВ-7-15/155 dated March 24, 2016. Previously, it was possible to choose any of the approved orders of the Federal Tax Service No. ММВ-7- 6/93 dated 03/04/2015 and No. MMV-7-15/155 dated 03/24/2016, then from July 1, 2017 only the latter remains in force.

A corrective invoice from July 1, 2017 can also be transferred only in a new format, which is approved by order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15/189. For more information, see "Invoice from July 1, 2017: new form and format".

VAT amendments from July 1: overview table

VAT from 1 July 2017: changes
Expanded the possibilities for applying the declarative procedure for VAT refunds (under a guarantee agreement).
We changed the term of the guarantee agreement (it must be valid for at least another 10 months from the date of submission of the VAT return).
They introduced the obligation to restore VAT in the event of the allocation of subsidies (to cover previously incurred costs) from any budget (local, regional, federal).
Clarified the procedure for obtaining benefits when selling medical devices.
Changed invoice and adjustment invoice forms.
Electronic invoices can be generated according to a single format.

From October 1, 2017, changes to the forms of invoices, books of purchases and sales, the procedure for filling out the register of invoices and their storage came into force. The amendments will affect all VAT payers. The new procedure for processing documents related to the calculation of VAT is established by Decree of the Government of the Russian Federation of August 19, 2017 No. 981.

Experts of the VneshEkonomAudit consulting center tell how the new VAT documents will look like and who will be affected by the changes.

Change #1: Invoice

A new column was added to the invoice form for the signature of an authorized person who signs the invoice for an individual entrepreneur, until 10/01/2017, columns were provided in the invoice only for signatures of persons who sign for the head or chief accountant.

Since the 4th quarter of 2017, a clarification has appeared in line 8 about the need to fill it out if there is a state contract identifier.

The rules for filling out a new invoice form have also been adjusted. Filling amendments include:

new rules for filling in column 11 "Registration number of the customs declaration" - instead of the number of the customs declaration, now its registration number should be given.

A freight forwarder who organizes transportation by third-party carriers is entitled to draw up "consolidated" invoices. In them, it reflects the data of invoices received from performing carriers.

Change #2: Adjustment Invoice a

Changes in VAT led to the updating of the adjustment invoice.

So, a new column "1b" for the code of the type of goods has been added to the form of the adjustment invoice. It is filled by organizations that export goods to the EAEU countries.

Change #3: Invoice Received and Issued Log

In the register of received and issued invoices, the place for the signature of the authorized person, who signs in the journal for an individual entrepreneur, was clarified.

In addition, it has been clarified when it is not necessary to keep a log of received and issued invoices:

if, under the terms of the contract with the customer, the intermediary includes in the costs the cost of goods (works, services) that he purchased on his own behalf;

if the commission agent (agent) sells goods of work (services) to non-payers of VAT or buyers who are exempt from VAT and do not draw up invoices with their consent;

if the commission agent (agent) sells goods to foreign organizations that are not tax registered with the Russian IFTS.

Change #4: Purchase and Sales Books

The rules for maintaining a purchase ledger have clarified the issues of maintaining a ledger in the following situations:

when importing goods from other countries (including the EAEU);

registration of invoices for prepayment;

registration of advance invoices;

making corrections to the book.

Changes in the sales book for VAT can be reduced to the following basic amendments:

new columns added;

new deadlines for the signature of the book by the head have been introduced;

correction rules have been clarified.

Change No. 5: retention periods for VAT documents

The amendments clearly set out the rules for storing invoices. In particular, they need to be placed in chronological order as they are exhibited (compiled, corrected) or received.

All types of invoices (primary corrective and corrected) will need to be kept for four years.

Copies of paper invoices received from intermediaries must be certified by their signatures (consignors, principals, developers or forwarders).

Do you have any questions? The experts of the VneshEkonomAudit consulting center are always ready to promptly provide assistance to representatives of the business community on legal and financial issues, which will allow timely identification and elimination of errors, not starting accounting and minimizing the risk of losses during a tax audit.

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