The SZV-TD report is a new monthly form in which the Pension Fund of the Russian Federation expects information from employers about the work activities of employees. The report is directly related to the implementation of electronic work books, so it will have to be submitted for the first time in February.
In Russia, the introduction of electronic work books begins in 2020. The reform was launched by the entry into force of Federal Law No. 439-FZ of December 16, 2019, amending the Labor Code. This process is gradual and will be completed by the end of 2021. In this regard, employers will have new responsibilities, including in the field of personalized reporting to the Pension Fund, which is the operator of the electronic database on the length of service and work activities of all Russian citizens. The Pension Fund will receive information about this from employers. To do this, at the end of 2020, by Resolution of the Board of the Pension Fund of December 25, 2019 No. 730p “On approval of the form and format of information on the work activity of a registered person, as well as the procedure for filling out the forms for the specified information,” a new monthly report to the Pension Fund of the Russian Federation on employees since 2020 was approved, latest news they say that it is mandatory for employers of all forms of ownership and organizational and legal forms.
New personalized report
All employers will be required to submit a SZV-TD report in order to generate electronic work books for employees. Its form was prepared by the Ministry of Labor at the end of last year. The new form is personalized, so information will have to be sent to the territorial bodies of the Pension Fund of the Russian Federation at the place of registration as an insurer for each employee who is hired, fired, or transferred to another permanent job within a month, and for those employees who have submitted an application to switch to the ETC or about saving a paper book.
From July 1, the possibility of deducting VAT on export services has been introduced
A number of innovations from Federal Law dated April 15, 2019 No. 63-FZ come into force.
Taxpayers are given the right to deduct VAT amounts paid on the cost of goods and other costs incurred to perform and provide work and services outside the Russian Federation (export).
Previously, in similar circumstances, input VAT could only be taken into account in the purchase price and reflected in expenses when calculating income tax. The only restriction for the application of the new rule: the services and work provided should not relate to tax-exempt transactions named in Art. 149 of the Tax Code of the Russian Federation.
Accordingly, the procedure for calculating the proportion of taxable and non-taxable transactions has been clarified. For the purposes of its determination, the sale of works and services abroad is equated to taxable transactions.
