From July 1, 2017, invoices and adjustment invoices will need to indicate the identifier of the government contract, agreement (agreement). Of course, if there is one. Such amendments to Article 169 of the Tax Code were introduced by Federal Law No. 56-FZ of April 3, 2017. And by Resolution No. 625 of May 25, 2017, the Government of the Russian Federation brought the forms of invoices and adjustment invoices into compliance with Law No. 56-FZ.

Changes to the invoice from July 1, 2017

The invoice form is now supplemented with a new line 8 “Identifier of the state contract, agreement (agreement)”, and the adjustment invoice form is supplemented with line 5 with the same name.

These indicators will need to be indicated in documents that are issued as part of the performance of work under government contracts. And not only in invoices issued when selling goods (works, services), but also in “advance” invoices, as well as adjustment invoices when the cost of shipment changes.

An example of filling out an invoice and a correction invoice

Minimum wage in Russia from July 1, 2017

• or purchase online cash register;
• or upgrade existing old cash desks to work online and register (re-register) them electronically through your personal account.

Who can avoid using online cash registers?

Online cash registers may not be used for the following types of activities (Clause 2, Article 2 of Law No. 54-FZ):

• sellers of newspapers, magazines and related products through kiosks, if the share of revenue from the sale of the press is at least half of the total turnover;
• sellers of ice cream and bottled soft drinks;
• those who are engaged in peddling trade, selling products at fairs, markets and exhibitions;
• those who sell milk, kvass, and live fish from tank trucks;
• those who sell seasonal vegetables, fruits and melons.

But by July 1, 2018, those who were previously exempt from using cash registers need to purchase an online cash register:

• firms and entrepreneurs who trade through vending machines;
• firms and entrepreneurs providing services to the public with the issuance of strict reporting forms (SSR).

Electronic sick leave will appear on July 1

From July 1, 2017, it is possible to assign and pay benefits for temporary disability, pregnancy and childbirth on the basis of electronic The corresponding changes have been made to:

• Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ);
• Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation” (hereinafter referred to as Law No. 323-FZ). Electronic sick leave can be issued from July 1, 2017 only with the written consent of a patient insured in the compulsory social insurance system. The form of electronic sick leave, as well as the procedure for registration and issuance of such an electronic document will be established by the Ministry of Health of Russia in agreement with the Ministry of Labor of Russia and the Social Insurance Fund of the Russian Federation.

An electronic certificate of incapacity for work will be generated in the information system of the Federal Social Insurance Fund of the Russian Federation and stored in it with an enhanced qualified electronic signature of a medical worker and a medical organization.

It is assumed that it will be possible to exchange information about sick leave between enterprises, clinics and the Social Insurance Fund through a special software resource that will appear in the near future.

The introduction of electronic sick leave does not oblige enterprises to switch to an electronic format. Traditional certificates of incapacity for work are not canceled and will continue to be valid.

Liability for violations in the field of personal data from July 1, 2017

On July 1, 2017, Federal Law No. 13-FZ of 02/07/2017 “On Amendments to the Code of the Russian Federation on Administrative Offenses” comes into force. The composition of administrative offenses in the field of personal data and responsibility for them are changing.

Instead of one general structure - violation of the procedure for collecting, storing, using or distributing personal data - there will now be seven grounds for holding citizens, as well as officials and legal entities, accountable. The penalties are significantly more severe than the current provisions.

Transactions on mutual settlements with contractors and personnel are the main ones in the accounting of any organization. How to record the purchase and shipment of goods, the crediting of funds and payment to the supplier, the calculation and payment of wages to employees - you will learn about this from our article.

Purchase of goods

The basis for purchasing goods is a purchase and sale agreement. Received inventory items are reflected in accounting at the actual cost, the amount of which is the sum of the expenses paid to the supplier, as well as the costs of delivery, storage, commissions, etc.

Let's look at an example:

A supply agreement was concluded between JSC Mamont and LLC Kremniy, according to which JSC Mamont purchases garden tools in the amount of 617,500 rubles, VAT 195 rubles. The agreement also provides for the delivery of inventory to the warehouse of JSC Mamont, the delivery cost is 41,300 rubles, VAT is 6,300 rubles.

The accountant of Mammoth JSC reflected the receipt of goods in the accounting records as follows:

Sales of goods

The basis for the sale of goods to the buyer is the concluded contract (except in exceptional cases during retail sales).

When reflecting the sale of goods, it is necessary to make entries in accounting for the following transactions:

• revenue accrual Dt 61 Kt 90/1;
• write-off of cost of goods and materials Dt 90/2 Kt 45;
• write-off of sales expenses Dt 90/2 Kt 44.

Let's look at an example:

LLC Kremniy (supplier) and JSC Vostorg (buyer) entered into an agreement for the supply of goods, according to which:

• in November 2015, partial payment for goods in the amount of 413,200 rubles was received from Vostorg JSC;
• in December 2015, the goods were shipped by JSC “Vostorg” in the amount of 853,200 rubles, VAT 130,149 rubles;
• in January 2016, Vostorg JSC repaid the remaining debt of 440,000 rubles;
• cost of goods - 514,000 rubles;

The following entries were made in the accounting of Kremniy LLC:

Dt	CT	Description	Sum	Document
	62 Advances received	An advance payment has been received from JSC "Vostorg"	RUB 413,200	Bank statement
76 VAT (advances received)	68 VAT	VAT on the prepayment amount	030 rub.	Bank statement
45	41	The shipment to the buyer is reflected	514,000 rub.	Packing list
	68 VAT	VAT on shipped goods	RUB 130,149	Packing list
68 VAT	76 VAT (advances received)	VAT from the advance amount to be deducted	030 rub.	Invoice
	62 Shipped goods	The amount of debt from JSC "Vostorg" has been credited	440,000 rub.	Bank statement
62 Shipped goods	90/1	Revenue reflected	RUB 853,200	Packing list
90/3	68 VAT	VAT on revenue	RUB 130,149	Packing list
68 VAT	76 VAT (shipped but not sold goods)	VAT on revenue to be deducted	RUB 130,149	Invoice
90/2	45	The cost of shipped goods is written off	514,000 rub.	Packing list
62 Advances received	62 Shipped goods	Advance amount credited	RUB 413,200	Bank statement

Salary calculation and payment

The basis for calculating and paying salaries to employees of an organization, as well as for transferring funds to insurance funds, is the salary sheet.

As a rule, an enterprise pays wages by transferring funds to an employee’s bank card. This payment procedure involves providing the bank with the documents necessary to credit the salary amount (advance) to the employees’ card account:

• payment documents;
• register of funds transfers.

Let's look at an example:

The salary of employees of the economic department of Egida LLC for February 2016 is 140,900 rubles, the personal income tax amount is 19,370 rubles.

At the beginning of the year, the Tax Accounting for Accountants magazine conducts a traditional survey of experts with the sole purpose of finding out what changes accountants should pay special attention to in 2017.

Elena Rodionova, partner of the law bureau “Olevinsky, Buyukyan and Partners”

The accountants among whom I conducted a survey considered the news that since 2017 a single calculation of insurance premiums must be submitted to the tax authorities, a positive change. They are not even afraid that reports to the funds will now be separated. Some will need to be submitted to the Federal Tax Service of the Russian Federation, some will remain in the Pension Fund of the Russian Federation (reporting on personalized accounting and in the SZV-M form) and the Social Insurance Fund of Russia (contributions for injuries).

Although there is only more work for accountants, everyone says that today it is very difficult to reconcile with the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation, but tax inspectorates are more efficient and mobile. Let's hope that a significant increase in the work of the tax service will not affect their relationship with taxpayers.

Another positive change affected companies using a simplified taxation system - the income limit has been increased to maintain the right to simplification. Last year, this limit without taking into account the deflator coefficient was equal to 60 million rubles, and taking into account the deflator - 79,740,000 rubles. But since the beginning of 2017, the limit is already 120 million rubles. The changes were made by Federal Law No. 243-FZ of July 3, 2016 “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance contributions for compulsory pension, social and medical insurance.” At the end of the year, Federal Law No. 401-FZ dated November 30, 2016 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” was adopted, according to which from 2018 the limit for the income of a simplified person will increase from 120 million to 150 million rubles. Thus, more organizations and individual entrepreneurs will be able to operate under a simplified taxation system and have more money in circulation.

If we talk about negative changes, I interviewed entrepreneurs and accountants of various calibers. The most frequently identified changes were those related to introduction of online cash registers. On July 15, 2016, the law on online cash registers came into force (Federal Law dated July 3, 2016 No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment maps" and certain legislative acts of the Russian Federation"). It obliges retailers to use online cash registers when paying customers. The law on online cash registers was adopted in order to make cash payments from companies to customers more transparent and accessible to tax authorities. In connection with the adoption of the law, administrative fines associated with the use of cash register equipment will be tightened.

Entrepreneurs will be forced to bear additional costs. First, new cash registers must be connected to the Internet. Secondly, it is necessary to conclude an agreement with the fiscal data operator, through which information about checks is transmitted to the Federal Tax Service of Russia. These are additional costs of approximately 3,000 rubles per year. Third, the cashier must give the customer the receipt he requests (paper and/or electronic). Because of this, there may be queues among buyers at first.

And most importantly, you will have to quickly decide whether the cash register needs to be “modified”. You can find out this from the manufacturer. The cost of modifying a cash register in each specific case is individual. If the technical characteristics of the existing cash register cannot be modernized, then you will need to purchase a new one.

Vyacheslav Shinkarev, expert of the Kontur-Salary service at SKB Kontur

Experts are unanimous - the main event of 2017 relates to wages and lies in the fact that insurance premiums have changed their “place of residence”. In accordance with the Federal Law of July 3, 2016 No. 243 FZ, insurance premiums not only migrated from the separate Federal Law of July 24, 2009 No. 212 FZ back to the Tax Code of the Russian Federation, but at the same time the administrator was changed. Now the Federal Tax Service of Russia will handle the contributions.

Such a change will not lead to something radically new: the basic principles for calculating insurance premiums remain the same, and until 2010, the unified social tax (UST), the “ancestor” of the current insurance premiums, was administered by the Federal Tax Service of Russia.

It's safe to say that 2017 will be a difficult year for everyone involved in insurance premiums. A number of problems are possible, in particular with the closure of debt for previous years.

The emergence of a new reporting form is guaranteed to entail a certain period of confusion, when in practice shortcomings are identified and eliminated (both the reporting form itself and the software that works with it). In addition, the Federal Tax Service of Russia does not have all the information related to insurance premiums. Therefore, the final verdict on the correctness of the submitted report may be considerably delayed from the moment of submission. Finally, the number of places where reporting is submitted is not decreasing: to the FSS of Russia you need to submit reports on injuries, to the Pension Fund you continue to submit SZV-M and information about the employee’s length of service. In the worst case scenario, it is possible that the Pension Fund will want to receive information about the amounts in personalized forms.

Galina Shaldina, chief consultant of the audit company MKPTs

I consider the most significant and serious change in tax legislation new procedure for administration and reporting of insurance premiums. The legislator introduced amendments to the first and second parts of the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and many federal laws regulating pension, social and health insurance. So this innovation affects one and all. From January 1, 2017, the functions of administering insurance premiums again returned to the tax authorities (before January 1, 2010, let me remind you, the Federal Tax Service of Russia already controlled the unified social tax). Insurance premiums are now classified as tax payments, and, accordingly, the provisions of the Tax Code of the Russian Federation apply to them. At the same time, social insurance against accidents at work is still controlled by the Federal Social Insurance Fund of Russia. The basis for calculating contributions, benefits and tariffs remained the same, but the forms and deadlines for submitting reports on insurance premiums have changed. Increased requirements for accuracy of reporting. Clause 7 of Article 431 of the Tax Code of the Russian Federation defines a completely new basis for recognizing the calculation of insurance premiums as not submitted - a discrepancy between the amount of contributions to the Pension Fund of the Russian Federation as a whole for the policyholder and the amount of contributions calculated for each employee.

The approach to calculating contributions for daily allowance has changed: it has become similar to calculating personal income tax. Daily allowances will be subject to contributions if their amount exceeds 700 rubles per day for a business trip within Russia and 2,500 rubles per day for a business trip outside of Russia.

I advise organizations with separate divisions to pay attention to changing the procedure for registering them for the purpose of calculating and paying contributions. The obligation to pay premiums and report to the location of a separate division arises if it is vested with the authority to charge payments in favor of individuals, which the policyholder is obliged to inform the tax authority about within one month from the date of vesting him with the relevant authority.

It is obvious that such large-scale changes in legislation will require insurers to increase the amount of labor costs. The reason is the traditional problems of the transition period: overlaps in the interdepartmental exchange of information regarding the reconciliation of calculations, confirmation of expenses for benefits and the possible untimely approval of new BCCs. Thus, from the point of view of taxpayers, this innovation can hardly be called positive.

Tatyana Evdokimova, expert of the Kontur.Accounting service at SKB Kontur

I will add that control over contributions for accidents is still retained by the Russian Social Insurance Fund. In general, it seems that they will make work easier and more convenient, and here's why. Firstly, the taxpayer will now be able to resolve issues regarding both taxes and insurance premiums centrally, in a single body - the tax inspectorate. Secondly, it should be noted that all territorial tax authorities interact through electronic communication channels. This means that reconciliation with the tax office on accrued and paid amounts can be carried out electronically. In the current conditions, to carry out a reconciliation, for example, with the Federal Social Insurance Fund of Russia, the company’s authorized representative has to personally visit the territorial branch of the fund, and this is not always convenient. Thirdly, according to the initiators of the change in the administration procedure, the collection of insurance premiums should increase significantly. And this will certainly affect the budget of our state.

In a word, if your organization consistently calculates and pays insurance premiums, then there is no reason to worry.

Irina Nechushkina, head of the salary department of AKG "Ural Union"

From January 1, 2017, the procedure for taxing travel expenses with insurance premiums has changed. Until 01/01/2017, daily allowances were not included in the taxable base for insurance premiums in the amount established by local regulations of organizations; now this can be done.

Also from the new year daily allowances will not be subject to insurance premiums within the same standards that apply to personal income tax: 700 rubles for business trips within the Russian Federation and 2,500 rubles for foreign business trips. Daily allowances over 700 rubles and 2,500 rubles, respectively, will need to be included in the taxable base for insurance contributions to extra-budgetary funds (clause 2 of Article 422 of the Tax Code of the Russian Federation).

Interviewed by Valentin Starodubtsev and Natalya Svistunova

Tax and accounting changes since 2017, approved and only planned. Insurance contributions to the Federal Tax Service, electronic cash registers and sick leave, new simplified limits, amendments to inspections.

We will talk about tax and accounting changes from 2017, which are already known today, in the article.

Tax changes from 2017 for most companies and individual entrepreneurs

From 2017, insurance premiums (except for injuries) will be transferred to the Federal Tax Service. The rules for paying insurance premiums and benefits for them are prescribed in the Tax Code of the Russian Federation (Chapter 34). General insurance premium rates for 2017 will remain the same.

Occupational risk class for personal injury contributions will be determined differently. If a company does not confirm its main type of activity with the Social Insurance Fund, it will be assigned the highest professional risk class from the OKVED codes available in the Unified State Register of Legal Entities. And it doesn’t matter whether the company conducts this activity or whether it is only listed in the register. The changes were approved by Government Decree No. 551 of June 17, 2016.

The costs of assessing the qualifications of employees can be written off. Employees and applicants will be able to take a special exam and receive an independent assessment of their qualifications (Federal Law of July 3, 2016 No. 238-FZ). If the employer pays for the assessment, he will be able to take the costs into account when calculating income tax, unified agricultural tax and simplified tax. If the event is paid for by the person himself, he will be able to take advantage of the social deduction for personal income tax. The corresponding changes to the Tax Code of the Russian Federation were made by Federal Law No. 251-FZ of July 3, 2016.

Classifiers. The Tax Code will only mention OKVED. You will have to look into this classifier to understand whether the company has the right to a benefit. Currently, tax standards are tied to different classifiers: agricultural tax benefits are linked to the OKP product classifier, and regional benefits for simplification, imputation and patent are linked to OKUN.

From January 1, 2017, the new classifier OK 013-2014 (SNA 2008) will replace the current one. This means that for all fixed assets that will be put into operation in 2017, the useful life will have to be determined using new codes and depreciation groups. To simplify the transition, Rosstandart has released tables of correspondence between the codes of the current and new classifiers.

KBK - 2017 will be new . There will be a separate code for the income tax of controlled foreign companies - 182 1 01 01080 01 1000 110. Organizations using the simplified tax system with the object “income minus expenses” will transfer to KBK 182 1 05 01021 01 0000 110 both advance payments, annual tax and minimum tax (1% of revenue).

Rules for contracts in USD. will also appear directly in the codex. So far, many situations with such agreements have been explained in letters from the Ministry of Finance and the Federal Tax Service. For example, that the advance payment does not need to be recalculated on the date of shipment (letter of the Federal Tax Service of Russia dated July 21, 2015 No. ED-4-3/12813).

Property tax you will not have to pay for movable property received during reorganization, liquidation and from interdependent persons, if such objects were registered by the previous owners no earlier than 2013. The corresponding bill (No. 912150-6) has been in the State Duma since last year.

Social deduction for children's education may be increased from 50 to 100 thousand rubles. Bill No. 1106041-6 with such amendments was submitted to the State Duma on June 22.

New invoice details- government contract identification code - from April 2017 will supplement the current form. The Ministry of Finance announced this on May 30 on the website regulation.gov.ru.

Changes from 2017 reporting

RSV-1 and 4-FSS will be cancelled. A unified calculation of insurance premiums, which will combine data from canceled forms, will be developed and approved by the Federal Tax Service. This report will be quarterly. The company will submit monthly information about employees and annual personalized reporting to the Pension Fund. In the Social Insurance Fund - calculation of contributions for injuries.

Income tax return for 2016 you will need to submit it using the updated form. It will be possible to take into account all changes to the Tax Code since the beginning of 2015: the introduction of a trade tax, the ability to independently adjust the tax base for non-market transactions with related parties, changes in the personal income tax rate on dividends, etc.

Declaration on UTII The tax service plans to change by December 2016. This is because from 2017, entrepreneurs on UTII with employees will be able to reduce the tax on fixed insurance premiums that they pay for themselves. Now these individual entrepreneurs have the right to reduce tax only on contributions for employees.

Mandatory audit of annual financial statements from January 1, 2017, will be carried out by developers who raise money from participants in shared construction (Article 18 of the Federal Law of December 30, 2004 No. 214-FZ). Previously, the Law required the developer to provide any applicant with an audit report for the financial statements for the last year (Information message dated July 13, 2016 No. IS-audit-5).

Tax changes in special regimes since 2017

Limits of the simplified tax system. Companies will be able to apply the simplification if revenue for 9 months of the previous year did not exceed 90 million rubles. The income limit allowing you to remain on the simplified tax system will increase to 120 million rubles. For comparison: companies and individual entrepreneurs whose revenue for 9 months of 2015 did not exceed 51,615 million rubles were able to apply the special regime in 2016. And the maximum income of a simplifier in 2016 is 79.74 million rubles. Until 2021, both limits are 90 million rubles. and 120 million rubles will not be indexed.

The limit on fixed assets that allows companies to switch to a simplified system will remain at the level of 100 million rubles. However, for individual taxpayers and types of activities, regions will be able to increase the limit to 150 million rubles.

Simplified companies with the object “income minus expenses” will be able to write off the costs of employee exams according to professional standards (Federal Law of July 3, 2016 No. 251-FZ).

Fixed insurance premiums for individual entrepreneurs. Entrepreneurs with hired staff on UTII will reduce the tax on insurance premiums both for themselves and for their employees (Federal Law of June 2, 2016 No. 178-FZ). It will be possible to reduce the tax on contributions by up to 50 percent. Now individual entrepreneurs reduce UTII only by contributions for employees, and fixed contributions are taken into account only by single individual entrepreneurs.

Pension contributions from income exceeding RUB 300,000 will be called fixed contributions. As a result, individual entrepreneurs using simplified “income” and imputation will be able to declare such contributions as a tax deduction. Until 2017, the legality of such a deduction was controversial.

Payment of Unified Agricultural Tax. More companies and individual entrepreneurs will be able to switch to paying the Unified Agricultural Tax (Federal Law of June 23, 2016 No. 216-FZ). UTII will be used by agricultural producers and companies and entrepreneurs that produce agricultural products. From 2017, this list will also include those who provide services to agricultural producers. Services must relate to auxiliary activities in the field of production of agricultural crops and post-harvest processing of agricultural products (according to OKVED).

Changes since 2017...

...for FSS benefits

Starting from 2017, electronic sick leave will appear, which social insurance will pay directly to citizens. The electronic hospital doctor will not hand it out, but will place it in the FSS information system. Now the pilot project is already being tested in Moscow, Novosibirsk, Belgorod and Astrakhan regions.

The amount of compensation to the families of those killed at work may be increased from 1 to 2 million rubles. The new procedure will apply to accidents that occurred from January 1, 2017.

... according to checks

From January 1, 2017, companies will submit VAT explanations only electronically through an operator. The format will be approved by the Federal Tax Service (clause 3 of Article 88 of the Tax Code of the Russian Federation). This applies to those who are required to report VAT via the Internet. If the tax authorities asked for clarification of discrepancies in reporting, and the company did not send a response within five working days, since 2017 it faces a fine of 5,000 rubles. For repeated violation within a calendar year - 20,000 rubles. Instead of explanations, the company will be able to submit clarifications. Then there will be no fine (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).

Insurance premiums to the Federal Tax Service will be subject to a mandatory pre-trial procedure for resolving tax disputes. You will need to appeal decisions on insurance premiums first to a higher authority - the regional tax department (UFTS of Russia), and only then in court.

...by cash registers

Starting from 2017, all organizations and entrepreneurs will gradually switch to online cash registers. Starting from February, companies that have run out of EKLZ at the cash register will no longer be able to change it and will have to buy an electronic cash register. And in July 2017 - everyone else, even if the ECLZ period has not yet expired by that time. From July 2018, those who do not currently use cash register systems will also join the new system. For example, companies providing services and entrepreneurs with a patent.

The new law will increase fines for cash violations from July 15, 2016. The amount of sanctions will depend on the amount of proceeds that went outside the cash register. The statute of limitations for prosecution for cash violations will increase from 2 months to one year.

...by personnel

Personnel records for micro-enterprises will be simplified. The government will develop a standard employment contract, where it will be possible to specify the conditions that are currently established in local regulations (internal labor regulations, regulations on remuneration, bonuses, certification, etc.). Accordingly, there is no need to draw up local acts themselves. But if the status of a micro-enterprise is lost, local acts will have to be restored within four months. Basis - Articles 309.1 and 309.2 of the Labor Code of the Russian Federation (introduced by Federal Law No. 348-FZ of July 3, 2016).

Collective agreement may become mandatory for all employers except micro-enterprises. The corresponding bill (No. 1085818-6) was submitted to the State Duma at the end of May.

Vacation for a single mother or father who is raising a child under the age of 14, for parents with many children of minor children, the period can be extended from 28 to 31 calendar days. Such amendments to Article 253.1 of the Labor Code of the Russian Federation are provided for by bill No. 1103248-6 (introduced to the State Duma on June 20).

Salary indexation maybe articles are mandatory. Its minimum size will be set by tripartite commissions (now they determine the regional minimum wage). If for a fully worked month the salary turns out to be more than 10 times the regional subsistence minimum, it will not be increased. On June 6, deputies submitted the corresponding bill (No. 1119655-6) to the State Duma for consideration.

The information was obtained from the Glavbukh System.