Business News 2023

1. Business will pay taxes in a new way.

The government is introducing a single tax account, where all commercial fees will be accumulated. Now the business will not need to search for the current budget classification code, it is enough to transfer the tax debt to a single account and the tax authorities will distribute the funds received independently.

New requirements are set for the deadline for paying taxes –

the next payment must be made no later than the 28th of the month.

2. New procedure for payment of insurance premiums of sole proprietors.

Since January 01, the Pension Fund (PFR) and the Social Fund (FSS) have been merged into one institution, so insurance premiums will not be divided into two payments as before.

The law establishes a single contribution for entrepreneurs. As usual, the amount will be indexed in the amount of inflation and in 2023 will amount to 45,842 rubles.

3. Jewelers will not be able to use special modes.

In 2023, jewelry manufacturers and distributors are not entitled to switch to a patent or simplified taxation system. Now, when working with jewelry, it is mandatory to pay VAT and income tax.

4. Increase of excise taxes.

In the new year, the rates for the following products are increasing:

– ethyl alcohol and alcohol–containing products – alcohol, wine materials, fruit and grape must;

– cigarettes, including electronic.

– cars and motorcycles with an engine capacity of more than 90 hp and motorcycles.

– Fuel and lubricants – diesel, gasoline, engine oils.

5. Currency checks of business.

Starting from the new year, the moratorium on conducting business inspections ceases to apply, now the regulatory authorities will check the business in the normal mode.

The tax service assured that the inspections will be universal, they intend to control only the business that arouses suspicion.

6. At the same time, the Government extended the moratorium on business inspections for 2023.

A business that does not work with currency, as it did a year earlier, will not be subject to inspections by the inspection authorities.

The prosecutor will be able to request documents on compliance with the labor legislation of the business only in exceptional cases:

– the activity of the company or sole proprietor belongs to the category of high risk.

– business works with dangerous objects (dams, second-class structures, etc.)

7. It will become easier and cheaper to make an entry about the lease in the state register (EGRN).

Previously, individuals, including entrepreneurs, paid a fee of 2,000 rubles, and companies 22,000.