Accounting and reporting
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10/04/2019 print
Accounting and tax changes in 2022 will force many accountants to make adjustments to their work. In addition to the traditional changes that we face every year - an increase in the minimum wage in 2022, an increase in the maximum base for calculating insurance premiums in 2022, a change in the maximum and minimum amount of sick leave and benefits in 2022 - changes have been made to the reporting forms and deadlines for submitting some important ones for accountant reports. In particular, from 2022, reports in form 2-NDFL and 6-NDFL will have to be submitted a month earlier than the deadline usual for all accountants. The reporting submission date has been postponed by a month, now you need to report before March 1, 2022. And not as it was before before April 1st.
In general, there are quite a lot of changes. We have collected all the changes in accounting and taxation in 2022 in a special table so that you can quickly and conveniently navigate which changes are important to you, which of them need to be studied in detail, and which of them can be skipped.
As new changes appear, we will add to the table, and by the end of the year we will publish for you the final complete table with changes in accounting and taxes for 2022 and explanations of what exactly has changed. Follow the publications on our website and you will definitely not miss anything..
You can download the table with Changes in Accounting and Taxes in 2022 by clicking the “download” button.
Accounting and reporting
Accounting reporting forms for 2022 have been changed. Accounting reporting for 2022 must be submitted using new forms. The header parts of all reporting forms have been modified. A new line has appeared where you need to mark the mandatory audit. The Federal Tax Service recommended machine-readable forms of financial statements: for those who report in a general manner - KND form 0710099 for those who report using simplified forms - KND form 0710096C reporting for 2022 Order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n New rules for reflecting temporary and permanent differences Temporary and permanent differences, net profit must be calculated and reflected in the financial results statement in a new way. Mandatory - from reporting for 2022. Voluntary - from reporting for 2022. PBU 18/02, taking into account the latest changes. Order of the Ministry of Finance dated November 20, 2018 No. 236n Order of the Ministry of Finance dated April 19, 2019 No. 61n The financial statements must reflect information about the cessation of the use of long-term assets for sale. Long-term assets for sale must be taken into account separately as part of current assets. If the company ceases to use long-term assets for sale, this fact must be reflected in the financial statements as part of information about discontinued operations. Long-term assets for sale include:- fixed assets and other non-current assets that the organization does not use because it decided to sell, except for financial investments;
- material assets for sale that remain from retiring non-current assets or that were removed during repairs, modernization, reconstruction.
Federal Law No. 325-FZ of September 29, 2019 It is not necessary to print and sign financial statements on paper. Reports prepared in electronic form are equated to reports prepared and signed on paper. Previously, it was believed that reporting was compiled and approved only after it was printed on paper and signed by the director. Now the director decides for himself: to sign the paper version of the reporting for him or to certify the electronic version with an electronic signature. From reporting for 2022 Federal Law of November 28, 2018 No. 444-FZ
What has changed in the simplified financial results report
The line “Income taxes (income)” must now include current income tax and deferred tax.
This change to the statement of financial results must be applied to the 2022 financial statements. However, the organization has the right to decide to use it earlier.
The Federal Tax Service of Russia recommended the following machine-readable forms of financial statements:
- KND form 0710099 - who reports in the general manner;
- KND form 0710096 - who reports using simplified forms.
Exchange of information with the Federal Tax Service
The Federal Tax Service Inspectorate will provide the reporting of the company’s partners upon its request. The company can request the financial statements of its counterparties from the Federal Tax Service Inspectorate and receive it for a fee. The electronic database, starting with reporting for 2022, will be maintained by the Federal Tax Service, and not by Rosstat, as it was before. Access to this information resource will be paid and amount to 200,000 rubles. for the annual maintenance of one workplace. From January 1, 2022, Federal Law No. 444-FZ of November 28, 2018; Decree of the Government of the Russian Federation of June 25, 2019 No. 811 Notification of separate divisions with a current account. It is necessary to report the granting or deprivation of a separate division of the authority to pay salaries only in if he has a bank account. From January 1, 2022, Federal Law No. 325-FZIFNS of September 29, 2019 will send SMS Tax inspectorates will send SMS messages to debtors on taxes, fines and penalties. To receive SMS, you must give your consent. From April 1, 2022, Federal Law No. 325-FZ of September 29, 2019, information on decisions on interim measures will be made public. Decisions on the adoption or cancellation of interim measures in the form of a ban on the alienation of property will be published on the website of the tax service. .From April 1, 2022, Federal Law of September 29, 2019 No. 325-FZCancellation of reporting to Rosstat
The statutory copy of the financial statements for 2022 must be submitted only to the tax authority.
Thus, it is no longer necessary to submit it to the territorial statistics body: this obligation has been cancelled. Although a special procedure is provided for organizations:
- whose reporting contains state secrets;
- from a special list of the Government of the Russian Federation.
The corresponding changes were made to the Tax Code of the Russian Federation by Law No. 444-FZ of November 28, 2018 (hereinafter referred to as Law No. 444-FZ), and to the Federal Law on Accounting by Law No. 447-FZ of November 28, 2018.
This innovation is associated with the introduction in Russia of a state information resource for accounting (financial) reporting, which is maintained by the Federal Tax Service of Russia.
The provisions of Law No. 444-FZ come into force on January 1, 2022. From this date, the Federal Tax Service of Russia begins, and Rosstat ceases, to exercise powers to form and maintain the state accounting register (GIRBO). In particular, Rosstat will stop collecting legal copies of financial statements, including revised ones, as well as audit reports on them for the reporting period of 2022 and reporting periods that expired before January 1, 2022.
The goals of this change are:
- reducing the administrative burden that organizations bear in connection with the fulfillment of obligations to submit their accounting records to government agencies;
- simplifying access for interested parties to such reporting.
The Russian Ministry of Finance gave detailed official explanations on the new rules for accounting in its information message dated December 13, 2018 No. IS-accounting-12 “On changing the procedure for organizations to submit legal deposit of annual financial statements.”
Salary
The minimum wage has been increased. The minimum wage in 2022 has been increased to 12,130 rubles. An employee's full-time salary cannot be less than the minimum wage. The accounting department needs to check the staffing table and increase the wages of those workers who receive less to the minimum wage. From January 1, 2022, Order of the Ministry of Labor of Russia dated 08/09/2019 No. 561n New payment codes for wages have been established. In payment orders for the payment of wages, field 20 must be indicated new codes. For wages, benefits and compensation for harm, different codes are established, which must be approved by the Central Bank of Russia. A new coding is needed for bailiffs so that they can clearly establish which payments can be withheld according to writs of execution. From June 1, 2022, Subparagraph “d” of paragraph 3 of Article 1 of the Federal Law of February 21, 2019 No. 12-FZInsurance premiums
Limit value of the base for calculating insurance premiums Since 2022, the maximum value of the base for calculating insurance premiums has been increased:- the maximum base for pension contributions will be 1,292,000 rubles,
- The maximum base for contributions in case of illness and maternity will be 912,000 rubles.
New forms of statistical reporting
Rosstat adjusts statistical information forms systematically. 2022 was no exception. Thus, Russian organizations and entrepreneurs in this reporting period had to report using new forms:
- No. 1-enterprise “Basic information about the activities of the organization”;
- No. 1-T “Information on the number and wages of employees”;
- No. P-1 “Information on the production and shipment of goods and services”;
- No. PM-prom “Information on the production of products by a small enterprise”;
- other forms.
Current forms can be downloaded from the official website of Rosstat or you can request updated forms from the territorial representative office of statistical authorities.
IMPORTANT!
Each company has a separate list of forms required to be submitted to Rosstat. Forms are constantly changing, updated, and new forms are introduced. In order not to miss the deadlines for submitting statistical reports, we recommend that you systematically monitor the composition on the official website of the statistical authorities.
Child benefits, sick leave
Monthly benefit for up to one and a half years. The maximum benefit amount in 2022 will be 27,984.66 rubles. The government has not yet established the minimum benefit amounts for 2022. Maximum and minimum amounts of child benefits in 2022 From January 1, 2022, the indexation resolution will be approved later. Monthly payments for the first and second child under three years of age. Payment for the first and second child is assigned to those families whose average per capita income does not exceed the limit established by law. The payment will be made by social security authorities. From 2020, the income limit for granting benefits will increase to 2 subsistence minimums, and it will be possible to receive it until children reach their third birthday. To calculate the amount of payment, you need to be guided by the regional children's minimum for the 2nd quarter of 2022. From January 1, 2022, Federal Law of August 2, 2019 No. 305-FZ Minimum and maximum amounts of sick leave payments If the calculation of average earnings turns out to be less than the calculation of the minimum wage, the employee must be paid sick leave based on from the minimum wage. From January 1, 2022, the minimum wage is 12,130 rubles. In 2022, the value of the average daily earnings for calculating the maximum sick leave payment will be no more than: (865,000 + 815,000) / 730 = 2,301.37 rubles. Maximum and minimum sick leave in 2022 From January 1, 2022Income tax
The range of objects for which an investment deduction can be claimed has been expanded. Now an investment deduction can be claimed for objects of the eighth to tenth depreciation groups (except for buildings, structures, transmission devices), and not, as before, only for objects of the third to seventh groups. This rule applies to those objects that were purchased or manufactured after January 1, 2022. From January 1, 2022, Subparagraph “d” of paragraph 10 of Article 1 of the Federal Law of July 26, 2019 No. 210-FZV, the investment tax deduction is allowed to include infrastructure costs Expenses for infrastructure can be included in the investment deduction. As part of the investment tax deduction, you can take into account the costs of creating:- objects of transport and utility infrastructure - no more than 100 percent;
- social infrastructure facilities – no more than 80 percent.
- regional operators for municipal solid waste management
- museums,
- theaters,
- libraries.
If you work for companies with the types of activities listed above, check that you meet all the conditions for applying the zero rate on profits.
From January 1, 2022, Clauses 3, 7 and 9 of Article 1, clause 4 of Article 2 of the Federal Law of July 26, 2019 No. 210-FZ Exchange differences in accounting for SEZ residents Residents of special economic zones should not take into account positive exchange differences when calculating the share of income from activities agreement, which gives the right to apply reduced rates to SEZ residents. A new concept has appeared - first profit. After the company makes its first profit, it will have the right to apply the reduced rate for five years. The first profit is calculated as the difference between income and expenses without taking into account exchange rate differences. From January 1, 2022, Subparagraphs “a”, “b” of paragraph 8 of Article 1, Part 3 of Article 4 of the Law of July 26, 2019 No. 210-FZ The rule on how to include in non-operating income, the difference between deductions and accruals for certain excise taxes. The difference between deductions and accruals for excise taxes must be recognized in income on the day when the declaration for them is submitted. Until 2020, there was no rule established at the legal level. There were separate recommendations from the Russian Ministry of Finance, where officials allowed such income to be taken into account on the last day of the period in which the company filed an excise tax return. For example, a letter from the Ministry of Finance dated November 6, 2018 No. 03-03-10/79805, sent to the tax inspectorates by a letter from the Federal Tax Service dated December 25, 2018 No. SD-4-3/25355. From January 1, 2022, Clauses 15 and 18 of Art. 1 of Federal Law No. 255-FZ of July 30, 2019, IP up to 100,000 rubles is not depreciated. Now intellectual property with an original cost of no more than 100 thousand rubles. does not apply to depreciable property From January 1, 2022 Federal Law No. 325-FZ dated September 29, 2019 Be careful with losses The period during which the income tax base can be reduced for losses of previous years by no more than 50% has been extended for a year. But tax authorities will be more attentive to transactions involving a change of ownership. The successor is prohibited from taking into account the losses of the predecessor. If the Federal Tax Service proves that the reorganization was carried out in order to take into account losses, you can forget about the transfer of losses. From January 1, 2022, Federal Law of September 29, 2019 No. 325-FZ Preservation of objects The useful life of a reactivated object must be extended for the period of conservation. From January 1 2022 Federal Law No. 325-FZ dated 09.29.2019 Changing the depreciation calculation method is possible once every five years Change the depreciation method only once every five years From January 1, 2022 Federal Law No. 325-FZ dated 09.29.2019 Check if payments are missing from foreign partners for dividends Payments that a foreign company makes to a Russian company that is a shareholder or participant when distributing after-tax profits are classified as dividends. And therefore, to taxable income, and you will have to pay taxes on them. From January 1, 2022, Federal Law of September 29, 2019 No. 325-FZNew for an accountant in 2022
We are already in the second month of 2022, but many accountants still need systematic and expert information about the latest changes in legislation. To make it easier for you to take into account their work and not miss anything, leading economist-consultant Anna Ustimova has compiled a table with the most important accounting innovations.
In 2022, tax legislation and accounting procedures have undergone a number of changes. The amendments affected personal income tax rates, filling out waybills, mandatory application of FSBU 5/2019 by most companies, reporting, and much more. When working, an accountant needs to take into account all important innovations in a timely manner and successfully apply them in his activities. Let's look at everything in order.
For clarity, we will provide all the changes in the table.
| Innovations for 2022 | How it was in 2022 | ||
| Minimum wage | From 01/01/2021 – RUB 12,792[1] | From 01/01/2020 – 12,130 rub.[2] | |
| Insurance premiums | |||
| From January 1, 2022 | The calculation of insurance premiums is submitted using a new form and includes information about the average number of employees[3] | Calculation of insurance premiums was submitted using the old form | |
| From January 1, 2022 | Limit base for contributions for OPS for 2022 - RUB 1,465,000, at VNiM - 966,000 rubles.[4] | Limit base for contributions for OPS in 2022 - RUB 1,292,000, at VNiM - 912,000 rubles.[5] | |
| From January 1, 2022, organizations working in the IT industry | For IT companies, the amounts of insurance premiums[6]: · 6% - on OPS · 1.5% - according to VNiM · 0.1% - compulsory medical insurance | Amount of reduced insurance premiums for IT companies[7]: · 8% - on OPS · 4% - on compulsory medical insurance | |
| All regions will switch to direct payments from the Social Insurance Fund from January 1, 2021. | The FSS pays temporary disability benefits and child benefits to employees. The employer transfers only benefits for the first 3 days of illness | Previously, in regions that did not participate in the Social Insurance Fund pilot project, an offset system of payment of benefits was used, which were carried out by the employer | |
| Personal income tax | |||
| From January 1, 2022, a progressive personal income tax rate was established | The tax is calculated at a rate of 13% (from the tax base of no more than 5 million rubles per tax period) or at a rate of 15% (from the amount exceeding this limit) | For income received by resident taxpayers in 2022, a rate of 13% applies in all cases, except for those for which special rates are established | |
| 6-NDFL for the first quarter of 2022 is submitted using a new form | Form 6-NDFL[8] is submitted according to the form approved by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] | 6-NDFL for 2022 is submitted in the form approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/ [email protected] | |
| 2-NDFL has been canceled from reporting for 2022. | Submitted as part of 6-NDFL for 2022. | Certificate 2-NDFL for 2022. Submitted using the old form | |
| Income tax | |||
| From January 1, 2022, the declaration form has changed | The declaration is submitted in a new form [9] | Declaration according to the old form | |
| From January 1, 2022, organizations operating in the IT industry will have reduced income tax rates | For organizations in the IT industry that meet certain conditions, income tax rates are set as follows[10]: — to the federal budget at a rate of 3%; — to the regional budget at a rate of 0% | Income tax in the amount of 20%: to the federal budget - 3%, to the regional budget - 17%, if the organization did not have the right to special rates | |
| VAT | |||
| From January 1, 2022, VAT benefits have been established for IT companies | Not subject to VAT[11]: — exclusive rights to computer programs and databases included in the unified register of Russian computer programs and databases; — rights to use such programs and databases (including updates to them and additional functionality), including by providing remote access to them via the Internet | The sale of exclusive rights to computer programs, as well as the rights to use them on the basis of a license agreement, was not subject to VAT[12] | |
| From January 1, 2022 | Registers were approved to confirm the zero rate and tax deductions[13] | Not used | |
| From January 1, 2022 | Sales of property, as well as goods and works of bankrupt enterprises are exempt from VAT[14] | Was not excluded from the tax base | |
| Organizational property tax | |||
| The property tax return for 2022 is submitted using a new form[15] | The authorities of each region of the Russian Federation set the deadlines for paying taxes for the year and advance payments themselves (clause 3 of Article 379, clause 6 of Article 382, clauses 1, 2 of Article 383 of the Tax Code of the Russian Federation) In connection with the coronavirus pandemic, the authorities of some constituent entities of the Russian Federation have extended the deadlines for paying taxes and advance payments in 2022, including for certain categories of taxpayers[16] | ||
| Transport and land tax | |||
| From January 1, 2022 | General payment deadlines for all regions have been established: tax for 2020 - 03/01/2021, advance payments - 04/30/2021, 02.08.2021, 01.11.2021[17] There is no need to submit declarations for 2022 | The deadlines for payment of taxes and advance payments, if provided for, are established by law of the constituent entity of the Russian Federation | |
| simplified tax system | |||
| From January 1, 2022 | Limit for loss of the right to the simplified tax system: if income exceeds RUB 206.4 million. or number of employees 130 people. With income from 154.8 to 206.4 million rubles. or a population of 100 to 130 people, tax must be paid at higher rates[18]: — 8% for the object “Income”; — 20% for the object “Income minus expenses” | Limit for loss of the right to the simplified tax system: if income exceeds 150 million rubles. or number of employees 100 people. In general, the tax rates according to the simplified tax system are as follows (clauses 1, 2 of Article 346.20 of the Tax Code of the Russian Federation)[19]: — for the object “Income” - 6%; — for the object “Income minus expenses” - 15% | |
| PSN | |||
| From January 1, 2022 | The cost of a patent can be reduced by insurance premiums and temporary disability benefits for the first three days, which are paid at the expense of the employer [20] The maximum area of the sales area and service area is up to 150 square meters. m[21] | Tax cannot be reduced on sick leave and insurance premiums | |
| From January 1, 2022, UTII is canceled | |||
| Changes in inventory accounting | |||
| From January 1, 2022 | FSBU 5/2019 comes into effect, according to which[22]:
| PBU 5/01 was in force, according to which[23]:
| |
| Changes in the waybill | |||
| From January 1, 2022 | The waybill now includes the mandatory “Transportation Information” detail, which includes information about the types of messages and types of transportation[24] Starting from 2022, a waybill will be required to be issued for each vehicle in use. According to the new order, from 2022, a medical worker, in addition to the current date and time and his own signature, will put an additional information on the waybill • “Passed post-trip medical examination” | Previously, there was no detail “Transportation information” [25] . The old order and a simplified procedure for filling out the waybill were in effect | |
| Mandatory audit | |||
| From January 1, 2022, changes were made to Art. 5 of Law No. 307-FZ | Ordinary LLCs are required to audit their financial statements for 2022 in two cases [26]: 1. Tax revenues for 2022 are more than 800 million rubles. 2. The amount of assets as of December 31, 2022 is more than 400 million rubles. 3. Joint stock companies undergo mandatory audits regardless of the amount of revenue and assets (Article 67.1 of the Civil Code of the Russian Federation) 4. For some organizations, for example for developers, mandatory audit is provided for by a special law (Article 3 of Law No. 214-FZ) | Mandatory audit of annual reports[27]:
| |
In general, the changes in 2022, which affected taxation and affected the professional activities of accountants, are aimed at reducing reporting, introducing benefits for IT companies, simplifying the accounting of inventories, and reducing the burden of paying sick leave. The report on the average headcount has been cancelled, as has 2-personal income tax. It will be included in the annual 6-NDFL. From the fourth day onwards, the functions of paying for sick leave are now assigned to the Social Insurance Fund. At the same time, the introduction of progressive rates for personal income tax and the simplified tax system will lead to the fact that accountants will have to constantly keep their finger on the pulse and monitor income in order to pay taxes on time and in full.
[1] Art. 3 of the Federal Law of December 29, 2020 No. 473-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” {ConsultantPlus}.
[2] Art. 1 of the Federal Law of December 27, 2019 No. 463-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage”” {ConsultantPlus}.
[3] Order of the Federal Tax Service of Russia dated September 18, 2019 No. ММВ-7-11/ [email protected] (as amended on October 15, 2020) “On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form and on the recognition as invalid of the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] » {ConsultantPlus}.
[4] Decree of the Government of the Russian Federation of November 26, 2020 No. 1935 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2022.” {Consultant Plus}.
[5] Decree of the Government of the Russian Federation dated November 6, 2019 No. 1407 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2022.” {Consultant Plus}.
[6] Art. 427 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[7] Art. 427 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 11/23/2020) {ConsultantPlus}.
[8] Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (Form 6-NDFL), the procedure for filling it out and submitting it , the format for presenting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form, as well as the form of a certificate of income received by an individual and the withheld amounts of personal income tax" (together with the Procedure for filling out and submitting the calculation of tax amounts for income of individuals calculated and withheld by the tax agent (form 6-NDFL))" {ConsultantPlus}.
[9] Order of the Federal Tax Service of Russia dated September 23, 2019 No. ММВ-7-3/ [email protected] (as amended on September 11, 2020) “On approval of the tax return form for corporate income tax, the procedure for filling it out, as well as the format for submitting the tax declarations on corporate income tax in electronic form" {ConsultantPlus}.
[10] Art. 284 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[11] Art. 149 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[12] Art. 149 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 07/31/2020) {ConsultantPlus}.
[13] Order of the Federal Tax Service of Russia dated August 20, 2020 No. ED-7-15/ [email protected] “On approval of the form and procedure for filling out the register of declarations for goods or customs declarations CN 23, provided for in paragraph twelve of paragraph 15 of Article 165 of the Tax Code of the Russian Federation, and the register of declarations for goods for express cargo, provided for in paragraph ten of clause 15 of Article 165 of the Tax Code of the Russian Federation, as well as the formats and procedure for their submission in electronic form" {ConsultantPlus}.
[14] Art. 146 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[15] Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected] (as amended on July 28, 2020) “On approval of the form and format for submitting a tax return for property tax of organizations in electronic form and the procedure for filling it out , as well as on the recognition as invalid of the orders of the Federal Tax Service dated March 31, 2017 No. MMV-7-21/ [email protected] and dated October 4, 2018 No. MMV-7-21/ [email protected] » {ConsultantPlus}.
[16] Art. 4 of the Tax Code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ (as amended on November 23, 2020) {ConsultantPlus}.
[17] Art. 363 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus},
Art. 397 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[18] Art. 346.20 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[19] Art. 346.20 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[20] Art. 346.51 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[21] Art. 346.43 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/29/2020) {ConsultantPlus}.
[22] Order of the Ministry of Finance of Russia dated November 15, 2019 No. 180n “On approval of the Federal Accounting Standard FSBU 5/2019 “Inventories” (together with FSBU 5/2019...)” {ConsultantPlus}.
[23] Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n (as amended on 05/16/2016) “On approval of the accounting regulations “Accounting for inventories” PBU 5/01” {ConsultantPlus}.
[24] Order of the Ministry of Transport of Russia dated September 11, 2020 No. 368 “On approval of mandatory details and the procedure for filling out waybills” {ConsultantPlus}.
[25] Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152 (as amended on December 21, 2018) “On approval of mandatory details and the procedure for filling out waybills” {ConsultantPlus}.
[26] Art. 5 of the Federal Law of December 30, 2008 No. 307-FZ (as amended on December 30, 2020) “On Auditing Activities” {ConsultantPlus}.
[27] Art. 5 of the Federal Law of December 30, 2008 No. 307-FZ (as amended on November 26, 2019, as amended on April 1, 2020) “On Auditing Activities” {ConsultantPlus}.
Personal income tax
Personal income tax on compensation for travel to and from vacation for employees of the Far North Essentially, nothing has changed. Accountants have not previously withheld personal income tax from travel compensation for workers in the Far North on vacation and back. The only difference is that previously accountants were guided by the general norm of paragraph 3 of Article 217 of the Tax Code of the Russian Federation. And periodically there were disputes with the tax authorities. Now, compensation for travel on vacation and back within Russia for workers in the Far North and similar areas has been added to the list of non-taxable income. Personal income tax on compensation. Detailed information on this topic is available in the berator Practical Encyclopedia of an Accountant. From January 1, 2022. 1 tbsp. 1 of the Federal Law of June 17, 2019 No. 147-FZIP no longer submit 4-NDFL Individual entrepreneurs no longer need to submit 4-NDFL about estimated income. . Now you just need to independently calculate and pay advances based on the results of the quarter, half a year and nine months. The payment deadlines have not changed: until April 25, July 25 and October 25. From January 1, 2022. 7 tbsp. 1 of the Federal Law of April 15, 2019 No. 63-FZO defines when a citizen’s income arises when his debt is forgiven or it is impossible to collect by a court decision. A citizen who has a debt to an organization earns income at the moment when the obligation to pay the debt ceases. The date of termination of the obligation may be the date of forgiveness of the debt or, for example, the date of the court decision. Previously, in 2019, income on a bad debt of a related party arose on the day the debt was written off from the organization’s balance sheet. From January 1, 2022, P. 2 tbsp. 1 of the Federal Law of July 26, 2019 No. 210-FZIntroduced disclosure of information about the audit organization that audited the statements
The organization must disclose in its financial statements information about the audit organization (individual auditor) performing the audit of these statements. Such data is presented in the header part of the balance sheet.
In the case when the financial statements of an organization are subject to mandatory audit, the heading part of the balance sheet discloses: the name of the auditing organization (last name, first name, patronymic (if any) of the individual auditor); taxpayer identification number (TIN); main state registration number (OGRN or OGRNIP).
VAT
Garbage collectors do not pay VAT. Regional operators for handling solid utility costs received a VAT benefit. The benefit can only be applied to those regional operators who will provide services at uniform tariffs established by regional authorities. The benefit will be valid for five calendar years starting from the year in which the authorities introduce uniform tariffs from January 1, 2022 Sub. “a” clause 2 of Art. 1, clause 3, art. 2 of the Law of July 26, 2019 No. 211-FZ Restoration of VAT after reorganization If a company switches to the simplified tax system or UTII, it will have to restore the VAT that it previously accepted for deduction during the period of work on OSNO. The same rule applies to any legal successor. From January 1, 2022, Federal Law No. 325-FZ of September 29, 2019 Carriers do not pay VAT. A VAT rate of 0 percent has been introduced for companies that provide services, carry out transportation work, transport not only goods, but also empty railway rolling stock or containers transported through the Russian Federation from the territory of a state that is not a member of the EAEU. From January 1, 2022, Federal Law of September 29, 2019 No. 322-FZAviation engines and civil aircraft were exempt from VAT. Import into Russia is exempt from VAT. aircraft engines and civil aircraft. From January 1, 2022, Federal Law of September 29, 2019 No. 324-FZVAT
Public catering will receive a VAT benefit - if certain conditions are met, the tax will not be paid.
What catering services are exempt from VAT in 2022, under what conditions, whether it is possible to refuse the VAT exemption for catering services, what will change in 2024, find out from the Ready-made solution from ConsultantPlus. Trial access to the system is free.
More products will be subject to VAT on the inter-price difference. In addition to cars purchased from individuals, this procedure will apply to the resale of electronic and household appliances from the list approved. Government Decree No. 1544 dated September 13, 2021.
Excise taxes
Excise tax deduction has become more accessible. Organizations that generate electricity and heat from middle distillates will be able to obtain certificates for transactions with middle distillates and claim a deduction when receiving middle distillates as fuel. The composition of technological processes for processing middle distillates has been expanded; now such processes include:- delayed coking;
- hydroconversion of heavy residues;
- obtaining carbon black by thermal or thermo-oxidative decomposition of middle distillates;
- production of bitumen by oxidation of tar.
Organizations that perform these operations when processing middle distillates will be able to apply an excise tax deduction.
From April 1, 2022 Art. 1, clause 5, art. 2 of the Federal Law of July 30, 2019 No. 255-FZ Excise tax deduction with a coefficient Organizations that generate electricity and heat from middle distillates will be able to take advantage of a deduction with a coefficient. The deduction can be applied when receiving middle distillates as fuel for combustion and energy generation. List of documents that accounting must prepare to confirm the deduction:- register of invoices (transfer and acceptance certificates) for the supply of middle distillates as fuel;
- registers for accounting for used fuel and energy supply;
- documents confirming fuel production by type of installation.
When selling middle distillates for bunkering sea vessels, the amount of deduction will need to be determined taking into account the new Vdfo coefficient. The procedure for calculating this coefficient has been established
From April 1, 2022 Sub. “b”, “c” clause 11, sub. “a” clause 12 art. 1, clause 5, art. 2 of the Federal Law of July 30, 2019 No. 255-FZA, you will no longer have to pay excise tax on dark marine fuel. Dark marine fuel has been excluded from the list of excisable goods. Any transactions with it will not be subject to excise tax. From April 1, 2022 Sub. "b" clause 4 of Art. 1, clause 5, art. 2 of the Federal Law of July 30, 2019 No. 255-FZMineral extraction tax
The calculation of the mineral extraction tax on rare metals has changed. And the list of rare metals itself has been expanded. When extracting rare metals, the mineral extraction tax must be accrued at a rate of 4.8 percent. This rate is lower than the rate in force in 2022 - 8 percent. The 4.8 percent rate applies to rare metals that form their own deposits; are associated components in ores of other minerals. When calculating the mineral extraction tax, a reduction coefficient Krm of 0.1 will apply. The coefficient can be applied within 10 years from the start of production. The list of rare metals that form their own deposits has been replenished with new items - a total of 21 items. Including cadmium, indium, tellurium and others. From January 1, 2022. 1–3 tbsp. 1 of the Federal Law of 02.08.2019 No. 284-FZOrganizational property tax
There is no longer any need to submit advance payment calculations. Companies no longer need to submit advance payment calculations for property taxes. Starting with reporting for 2022, companies submit only tax returns. From January 1, 2022. 20 tbsp. 1 of the Federal Law of April 15, 2019 No. 63-FZ The property tax declaration can be submitted centrally. If a company is registered with several Federal Tax Service Inspectors at the place of registration of its real estate properties and the tax base for them is determined as their average annual value, it can submit one tax return for all objects to any of the Federal Tax Service where it is registered. At your own discretion. From reporting for 2022P. 20 tbsp. 1 of the Federal Law of April 15, 2019 No. 63-FZ The list of objects of taxation by cadastral value has been expanded. According to the cadastral value, taxes will also be imposed on those objects that belong to an organization with the right of economic management. Amendments will be made to the list of real estate that is taxed at cadastral value. Instead of residential buildings and premises, which are not taken into account on the balance sheet as fixed assets, there will now be objects subject to property tax for individuals. As a result, organizations will pay tax based on cadastral value:- for residential buildings;
- apartments, rooms;
- garages and parking spaces;
- unified real estate complexes;
- unfinished construction projects;
- other buildings, structures, structures, premises.
New procedure for calculating and reflecting indicators in the financial results report
From accounting records for 2022, and voluntarily from reporting for 2019 (this should be mentioned in the explanations), it is necessary to calculate and reflect in accounting according to the new rules:
- temporary differences;
- permanent differences;
- net profit.
Amendments to PBU 18/02 “Accounting for corporate income tax calculations” changed the logic for calculating net profit or loss.
The corresponding changes to PBU 18/02 were made by Order of the Ministry of Finance of Russia dated November 20, 2018 No. 236n, and in the reporting forms - Order of the Ministry of Finance dated April 19, 2019 No. 61n.
In particular, the concept of temporary differences has been clarified. They now mean not only income and expenses that form the accounting profit (loss) and the tax base for tax in different reporting periods, but also the results of operations that are not included in the accounting profit (loss), but form the tax base for tax in other reporting periods. periods.
From 2022, organizations determine temporary differences (TD) at the reporting date using the following formula:
| BP = ASSET (LIABILITY) VALUE, balance sheet - ASSET VALUE FOR TAXATION |
The list of temporary differences has also been expanded. According to the order, they are formed due to differences in accounting and tax accounting rules:
- assessment of the initial cost and depreciation of non-current assets;
- formation of the cost of products sold (goods, works, services);
- formation of income and expenses associated with the sale of OS;
- creating reserves for doubtful debts and other reserves;
- reflection of interest payable on loans and borrowings.
In addition, temporary differences are possible:
- when revaluing assets at market value for accounting purposes;
- recognition in accounting of impairment of financial investments for which their current market value is not determined, as well as inventories and other assets;
- recognition of estimated liabilities in accounting;
- the presence of a loss carried forward, which did not reduce income tax in the reporting period, but will be accepted in subsequent reporting periods;
- other similar situations.
Transport tax
Motor boats were taxed. Motor boats with an engine power of up to 5 liters were added to the list of objects of taxation with transport tax. c. From January 1, 2022 Sub. “a” clause 14 art. 1 of the Federal Law of April 15, 2019 No. 63-FZ The application procedure for the benefit has been adopted. Companies that are entitled to transport tax benefits can submit to the tax office an application for the benefit and documents confirming the right to the benefit. From January 1, 2022, Sub. “a” clause 15 of Art. 1 of the Federal Law of April 15, 2019 No. 63-FZ. The submission of a tax return for transport tax has been cancelled. As part of the reporting for 2022, companies submit a return for transport tax for the last time. Starting from 2022, tax authorities will calculate the tax based on the information they have and send messages to vehicle owners - companies - about the payment of the tax. This practice has been applied to individuals for many years. Now it will be extended to legal entities. From reporting for 2022 Sub. “b” clause 16, clause 17 art. 1, clause 3, art. 3 of the Federal Law of April 15, 2019 No. 63-FZ Federal Law of September 29, 2019 No. 325-FZ.Electronic labor will add reporting forms
In 2022, the era of digitalization begins in personnel records: the process of transition to electronic work books begins. This process will also affect reporting - from 2022, policyholders must report monthly to the Pension Fund on employee personnel movements. Two new reports have been introduced: SZV-TD and SZI-TD.
SZV-TD report: new monthly report to the Pension Fund of the Russian Federation. This is a report on all personnel movements of an employee; it reflects data on hiring, transfers, dismissal, etc. This report is submitted on the same dates as the other report to the Pension Fund of the Russian Federation SZV-M. SZI-TD report: issued to an employee upon dismissal or at the employee’s request.
Land tax
The application procedure for the benefit has been adopted. Companies that are entitled to land benefits can submit to the tax office an application for the benefit and documents confirming the right to the benefit. From January 1, 2022, para. 2 subp. "b" clause 24 art. 1 of the Federal Law of April 15, 2019 No. 63-FZ The land tax tax has been abolished. As part of the reporting for 2022, companies submit a land tax return for the last time. Tax officials will independently calculate the tax based on the information they have and send appropriate messages to payers. This practice has been applied to individuals for many years. Now it will be extended to legal entities. From reporting for 2022. 25–26 art. 1 of the Federal Law of April 15, 2019 No. 63-FZNew in salary reporting in 2022
Let us recall that salary reports are reports that contain information about the income of the working population, the amounts of accrued remuneration for labor and deductions made. This group also includes information about periods of work, the presence of insurance coverage, and the amounts of accrued and paid insurance premiums.
There were quite a few changes in this group of reporting documentation in 2022. Let's look at the innovations in table form:
| Report form name | Legal act | What changed |
| 2-NDFL | Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] | Added new fields for reorganized organizations. Fields for indicating the place of residence of citizens and country of residence codes are excluded. Indications for investment deductions in section 4 of the certificate have been removed. |
| 6-NDFL | Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] | New fields have been included to indicate information about company reorganization. Codes have been adjusted to reflect types of reorganization (liquidation). Updated report barcodes. The list of codes to clarify the place where the form is provided has been expanded (there are now 11). The rules for filling out 6-NDFL have also been changed. |
| ERSV | Changes in the project | Officials planned to make similar changes to the unified calculation of insurance premiums, regarding reorganization codes and assignees. However, the changes have not been approved. At the moment, the old form is in force, approved by order dated October 10, 2016 No. ММВ-7-11/ [email protected] |
Pension reporting in 2022 was not adjusted. The SZV-M and SZV-STAZH forms remained the same. Let us remind you that SZV-STAZH is a completely new reporting starting from 2022. It was handed over for the first time in 2017. Detailed instructions for filling out are presented in the article “Filling out and submitting the SZV-STAZH form to the Pension Fund of the Russian Federation.”
Also, the innovations did not affect Form 4-FSS, submitted to Social Insurance based on information about contributions for injuries. The last time the 4-FSS form was changed was in 2022 (FSS Order No. 275 dated 06/07/2017). No adjustments to this report are expected in the current period.
Credit, refund, overpayment, arrears
Write-off of small arrears If the company's arrears are less than 3,000 rubles, the decision on collection will be made within two months from the moment that occurred earlier: - the amount of debt for various claims exceeded 3,000 rubles; — three years have passed since the earliest unfulfilled demand. In case of arrears of up to 3,000 rubles, the period within which the inspection must send a demand will be one year from the moment it was identified. From April 1, 2022, Federal Law No. 325-FZ of September 29, 2019. Set-off of overpayments has been simplified. The restriction due to which overpayments can be made is removed. offset only against taxes of the same type. From October 1, 2022, you can offset an overpayment of one tax against any other. There is no need to comply with the previously existing principle: federal tax - at the expense of the federal one; regional tax - on account of the regional tax, local tax - on account of the local one. From October 1, 2022, Federal Law of September 29, 2019 No. 325-FZ. Tax refund is possible if there is no arrears. You will be able to return the overpaid tax only if it does not have there will be arrears for any other tax, as well as penalties and fines. From October 1, 2022, Federal Law No. 325-FZ dated September 29, 2019. The period for returning the overpayment depends on the period of the desk audit. We are talking about those cases when a desk audit on the tax is carried out. The period for making a decision will begin: - 10 days after the end of the inspection, - from the day following the day when the decision on the inspection came into force. From September 29, 2022, Federal Law of September 29, 2019 No. 325-FZ.KBK
New KBK New KBK have appeared for the payment of tax and administrative fines. Since 2022, separate codes have appeared:- for fines under the first part of the Tax Code (in terms of violations);
- administrative fines for late declarations, failure to provide information to the Federal Tax Service and other violations in the field of finance, taxes and fees, violations of state registration legislation, illegal sale of goods, non-use of cash registers, etc.
Check out KBK 2020
The VAT return has been updated, now you won’t be able to submit it if the control ratios don’t “pass”
The VAT return has been adjusted due to the launch of a product traceability system. In the declaration, in sections 8 – 11 of the declaration, lines were added to reflect information on tracking the goods.
The new form was approved by Order of the Federal Tax Service of Russia dated March 26, 2021 No. ED-7-3/ [email protected]
From July 1, 2022, the VAT return must be checked for compliance with control ratios before submission to the Federal Tax Service. If they are violated, the declaration will be considered unsubmitted with all the ensuing consequences in the form of fines.
Details on the topic:
How to fill out a VAT return for sellers of traceable goods
The data in the VAT return differs from the control ratios by a penny
