Changes for business from January 1, 2019
Experts of the Consultant Plus company-about what amendments to the legislation will come into force after the New year.
1. You can register an individual entrepreneur or LLC via the Internet for free
From January 1, 2019, when sending documents to the tax service via the Internet, you will not have to pay for state registration:
changes in constituent documentsliquidation of the company outside the bankruptcy procedure
termination of activities of individual entrepreneurs
Currently, the fee for the registration of legal entities is 4 thousand rubles, changes in the constituent documents/liquidation of companies/entrepreneur — 800 roubles, the termination of the activities of SP — 160 rubles.
Basis: Federal law of 29.07.2018 N 234-FZ.
2. The state will insure Bank deposits and small business accounts
From January 2019, the Deposit insurance system will apply to micro and small businesses. If the Central Bank revokes the Bank’s license or imposes a moratorium on satisfying creditors ‘ claims, the company will be able to quickly return the money within 1.4 million rubles, regardless of where the funds are placed: in the Deposit or on the account. The insurance Agency will transfer the money to the account that the company will indicate in the payment statement. Currently, the insurance system works only for individuals and individual entrepreneurs.
Basis: Federal law of 03.08.2018 N 322-FZ.
3. The basic VAT rate will increase to 20%
Starting from the new year, the following rates will be applied for shipments:
20% – basic rate (instead of 18%)
20/120-settlement rate (instead of 18/118)
16.67% – settlement rate (instead of 15.25%)
Other VAT rates (10% and 0%) will not change.
Basis: Federal law of 03.08.2018 N 303-FZ.
4. The company will no longer pay tax on movable property
It doesn’t matter whether your movable property was eligible for the benefit before 2019 or not. From January, the corporate property tax will only apply to real estate.
Basis: Federal law of 03.08.2018 N 302-FZ.
5. Small and medium-sized businesses will not be extended the benefit on insurance premiums
From 2019, the reduced rates of insurance premiums for USN, PSN and UTI payers will expire. The benefit will be extended only for charities and non-profit organizations in the USN. Others will have to switch to the usual tariff-30% instead of 20%.
Basis: Federal law of 03.08.2018 N 303-FZ, Letter of the Ministry of Finance of the Russian Federation of 01.08.2018 N 03-15-06/54260.
6. Pension and health insurance premiums will increase for sole proprietors without employees
In 2019, you will need to transfer 6884 rubles to the MHI instead of the usual 5840. Pension insurance contributions will depend on the amount of annual income:
no more than 300 thousand rubles-the fee will be 29,354 rubles
more than 300 thousand rubles — 29,354 rubles + 1% of the excess amount (but not more than 234,832 rubles in total)
Basis: Federal law of 27.11.2017 N 335-FZ.
7. When calculating salaries and benefits, you will need to take into account the new minimum wage
The Federal minimum wage will increase from the usual 11,163 rubles to 11,280. Use this value when calculating minimum wages, sick pay, and child benefits.
Basis: Federal law of 19.06.2000 N 82-FZ, Order of the Ministry of labor of Russia of 24.08.2018 N 550N.
8. Employers who did not conduct a special assessment will be fined
From January 1, the transition period will end, when in some cases it was possible not to conduct a special assessment. All companies and individual entrepreneurs who will have jobs without special assessment (except for homeworkers and remote workers) face liability under part 2 of article 5.27.1 of the administrative Code of the Russian Federation.
The fine for the company will be from 60 to 80 thousand rubles, for its Director or for individual entrepreneurs – from 5 to 10 thousand rubles.
Basis: the Federal law of 28.12.2013 No. 426-FZ.
9. Product aggregators and sellers will have new responsibilities
The purpose of this series of amendments is to extend the Law “on consumer protection” to owners of electronic platforms where you can buy products from different sellers.
Aggregators will have to:
provide information about yourself and the seller to the consumer
be responsible for losses incurred by the consumer due to incorrect or incomplete information about the product (the exception is the case when the information was provided by the seller)
return an advance payment at the consumer’s request if the product was not delivered on time
Sellers will have to:
provide the owner of the aggregator and post information about yourself on your site
be responsible for the execution of the contract concluded through the aggregator, the transfer of goods of inadequate quality and violations in the exchange of goods
Basis: Federal law of 29.07.2018 N 250-FZ.
10. Hotels will not be able to operate without special certificates
Starting from the new year, the law on mandatory classification of hotels will come into force. Fining for lack of evidence will begin:
from July 1, 2019 — hotels with more than 50 rooms
from January 1, 2020 — hotels with more than 15 rooms
from 1 January 2021 — the rest of the hotel
Certificates received before 2019 do not need to be reissued. They are valid until the end of the period for which they were issued. The fine for companies and individual entrepreneurs will be at least 50 thousand rubles. the Maximum amount is 1/25 of the revenue that the offender received a year before the detection of the offense. Revenue is considered income from the sale of any goods, works, or services. The same penalty will be imposed if you specify a category in an advertisement or the name of a hotel that the hotel does not match.
Basis: Federal law of 05.02.2018 N 16-FZ.
11. Mandatory labeling will be introduced for a number of products
In January 2019, a government order on mandatory labeling of a number of products will come into force. Tobacco products will be subject to it from March, and shoes from July. From December, you will need to mark:
perfume and toilet water
pneumatic rubber tires and tires
clothing, including work clothing, made of natural or composite leather
knitted blouses, blouses and blouses
‘overcoats, car coats, capes, raincoats, jackets, windcheaters, windjackets and similar articles,
bed linen, table linen, toilet linen and kitchen linen
cameras (other than movie cameras), flashlights, and flash lamps
As a General rule, you cannot sell a product without mandatory labeling.
Basis: Federal law of 31.12.2017 N 487-FZ, Order Of the government of the Russian Federation of 28.04.2018 N 792-R.
A number of legislative changes will come into force on January 1, 2019. The amendments will affect business registration, property tax, VAT, contributions to MHI and pension insurance, working conditions, trade and hotel business.
You can register an individual entrepreneur or LLC via the Internet for free. Also, you will not need to pay for registration of changes in the constituent documents, liquidation of the company outside the bankruptcy procedure and termination of the individual entrepreneur.
The state will insure Bank deposits and small business accounts: the company will be able to quickly return the money within 1.4 million rubles.
The basic VAT rate will increase to 20%.
Companies will stop paying tax on movable property.
USN, PSN and UTI payers will switch to the usual insurance premium rate: 30%.
The minimum wage will rise to 11,280 rubles.
For a workplace without a special assessment, a fine of 5 to 80 thousand rubles is threatened.
Hotels will not be able to operate without a special certificate.