Changes in legislation-come into force in June-July 2019
The experts of the company “ConsultantPlus” – about the latest amendments to the legislation, as well as those that were adopted a long time ago, but come into force in June-July 2019.
Mandatory product labeling
To combat counterfeiting, a system of product labeling is being gradually introduced. First in line are tobacco and footwear products. For cigarettes and cigarettes, the rules will change from July. But the mandatory marking of shoes is likely to be moved to the spring. Read more in the special review.
Online ticket offices
From June 7, an online cash register located outside of the settlement location can be used:for retail sales (except for online payments);
in case of distance selling of goods;
when rendering services or performing works paid for where they were provided (performed), when this place is located outside the office or other object of the contractor (the list of places is fixed in the law);
when providing services to the public that need to be issued with special forms approved by Federal authorities;
the sale of tickets by the driver or conductor on public transportation. Recall that until July 1, when such a sale of KKT can not be used;
when accepting payment for housing and utilities.
In these cases, instead of issuing a cash receipt or a strict reporting form, you can show the QR code on the mobile device screen so that the buyer can read it. Entrepreneurs without employees were given the right not to use cash registers when selling goods that they themselves produced. This can also be done when performing work or providing services. The transition to working with cash registers for them was postponed until July 1, 2021.
From July 1, for each prepayment, you need to knock out at least two checks: one — when you receive a prepayment, the second-when you issue a product / service. There may be more checks: for example, if the product is issued in parts. Check your cash register program, whether it is able to work with advances on FFD 1.05: form the receipt details “Sign of the method of calculation”, punch several checks for one implementation.
Entrepreneurs must print checks for payments to the current account from individuals. This takes one business day from the date of receipt of payment.
Basis: Federal law of 06.06.2019 N 129-FZ, Federal law of 03.07.2018 N 192-FZ, Federal law of 03.07.2016 N 290-FZ
Responsibility of accountants under the administrative Code of the Russian Federation
On June 9, amendments to the administrative Code of the Russian Federation came into force. So, accountants and companies that keep records have been removed from responsibility and will not take fines in some situations:
if the primary documents drawn up by other persons do not correspond to the facts;
if the primary documents for registration in the registers have not been transferred or transferred late.
Basis: Federal law of 29.05.2019 N 113-FZ
Standard charters for LLC
The Ministry of economic development has developed 36 standard charters for LLC, which come into force on June 24 (Order of the Ministry of economic development of Russia from 01.08.2018 N 411 ). Standard charters can be applied by both established and existing companies. However, they can be applied after the Federal tax service changes the forms of documents for state registration of legal entities, the approximate date is the second half of 2019.
36 templates of standard charters for LLC
Since June 1, it has become easier to participate in privatization. All procedures are now carried out only via the Internet, so it is easier to find interesting objects, and the bidding has become more transparent. The property is now sold through auctions on eight sites:
electronic platform of AGZ RT
Unified electronic trading platform
Russian auction house
National electronic platform
The rules for registering bidders on the sites and conducting auctions are described in the Decree of the government of the Russian Federation N 860.
Basis: Federal law of 01.04.2019 N 45-FZ
Participants in public procurement will get a lot of innovations that will start working on July 1.
The contract security will be returned to the contractor no later than 30 days after the fulfillment of obligations, and for purchases from small businesses-no later than 15 days.
If you performed previous contracts in good faith, you may not be able to provide security when winning a purchase among small businesses. You will need to confirm that you completed three contracts for a total of at least the initial purchase price without violation within three years prior to submitting your application. If you do not have time to complete the required number of contracts, you can pay less. The amount of collateral will depend on the price you offer, not the initial purchase price. If an advance is provided, the security must not be less than it.
If there are guarantees in the contract, in addition to security, you will have to transfer up to 10% of the initial contract price to the customer or provide a Bank guarantee for a similar amount. Without this, the customer will not sign the acceptance documents and will not make the payment. The security will be returned only after the end of the warranty period.
It will become easier to participate in “construction” auctions. If the customer places the project documentation in the unified information system, you will not have to make your own estimate and description of the building materials that you plan to use. The application will not be rejected due to errors. In the first part of the application, you will only need to give your consent to perform the work.
Anti-dumping measures will become tougher. Bidders who offer a contract price that is 25 percent or more lower than the initial purchase price will not receive an advance payment .
Basis: Federal law of 01.05.2019 N 71-FZ
Conversion of residential premises to non-residential premises
Since June 9, more documents are now required to transfer a residential building of an apartment building to a non-residential one:
minutes of the General meeting of owners of premises, in which consent to the transfer is expressed;
consent of each owner of all premises that are adjacent to the transferred housing.
Basis: Federal law of 29.05.2019 N 116-FZ
Reports need to be filled in only in “thousand rubles”, the unit of measurement “million rubles” was excluded from the forms.
There is a new line in the balance sheet where you need to specify whether the organization is subject to mandatory audit. If Yes, you need to provide the name of the audit organization (Full Name of the individual auditor), INN, OGRN.
Also, many of the changes will take effect starting with the reporting for 2020. You can read more About these changes in the review.
Basis: Order of the Ministry of Finance of Russia of 19.04.2019 N 61n
10 product categories are already subject to mandatory labeling, and all products will need to be labeled by 2024.
All auctions for privatization will now be held online.
In public procurement, small businesses will receive benefits to secure the contract, while having to provide guarantees.
More documents are required to transfer a residential area of an apartment building to a non-residential one.
Starting next year it will be possible to use the standard statutes of LLC to use the standard statutes you need to wait for changes to the orders of the Federal tax service;
Some forms of accounting reporting have changed;
Accountants will be released from responsibility for other people’s mistakes;
Entrepreneurs without employees who sell goods of their own production will be able to postpone the purchase of an online cash register until July 1, 2021. Entrepreneurs without employees who provide services or perform work will also be able to do the same;
In some cases, instead of issuing a receipt, the customer can be shown a QR code on the mobile phone screen.