Starting from September 1st, 2023, employees who care for disabled children will be able to accumulate additional days off during the calendar year and take a vacation of up to 24 days

One of the parents (guardian, custodian) of a disabled child may request four additional paid days off per month for caregiving purposes, which may be used by either of the mentioned individuals or divided among them at their discretion. Once per calendar year, it is allowed to use up to twenty-four consecutive additional paid days off within the total number of unused additional paid days off that one of the parents (guardian, custodian) is entitled to receive in that calendar year. If more than four additional paid days off are used consecutively, the schedule for providing these days off must be agreed upon between the employee and the employer. The payment for each additional day off is made in the amount of the average wage and in the manner established by federal laws.

Document: Federal Law of December 5th, 2022 No. 491-FZ


Harmful and dangerous misconceptions about storing en konsu outs

4 harmful and dangerous misconceptions about storing accounting documents

From letters from colleagues and explanations from government agencies, we have identified harmful and dangerous misconceptions about document storage. In our article, we describe what accountants most often confuse.


Misconception #1. Electronic primary documents must be stored in printed form.

The law does not require printing electronic primary documents and keeping them in paper form. Tax authorities have the right to demand documents during inspections, and as a rule, certified copies (Art. 93, para. 2 of the Tax Code) must be provided. But if the document is made in electronic form, send it through a personal account or via electronic reporting system.
There are cases when it is impossible to present documents in the form in which they are made. The company has the right to issue electronic documents in any format (letter from the Federal Tax Service dated December 9, 2022, No. ZG-3-26/13861). But tax authorities can only accept documents in the form of xml files and scanned copies (tif; jpg; pdf; png).
Documents not in the format of the Federal Tax Service can be sent to the inspection in two ways. The first is to print and send on paper with a note that the document is certified by an electronic signature (letter from the Federal Tax Service dated December 11, 2017, No. ED-4-15/25048). The second - print, scan, and certify the scan with a reinforced electronic signature (letter No. ZG-3-26/13861).

Misconception #2: Paper documents can be scanned and stored in electronic form

Keep documents in the form in which they were created (para. 24 of FSBU 27/2021). Converting paper documents to electronic form is not allowed. This is confirmed by officials (letters from the Ministry of Finance dated December 28, 2022, No. 07-01-10/128798, and December 5, 2022, No. 03-03-10/118589).
Tax inspectors during an audit have the right to familiarize themselves with the originals of the documents (para. 7, clause 2, article 93 of the Tax Code). Scanned documents do not replace paper originals, even if copies are certified with an enhanced electronic signature. If a company only has scans, inspectors will disallow expenses and deductions, impose additional taxes, penalties, and fines. In addition, the company may be fined 10,000 rubles for a gross violation of accounting rules (article 120 of the Tax Code).

Misconception № 3. The storage period is considered from the date of document processing

The storage period for documents should be calculated from January 1 of the year following the year in which the document processing was completed (part 2 of article 21.1 of Federal Law No. 125-FZ of October 22, 2004, clause 4.1 of the Instruction approved by the order of Rosarkhiv No. 237 of December 20, 2019). For primary documents, the storage period should be calculated from January 1 of the year following the year in which you last used the document for calculating and paying taxes, as well as compiling reports (letter of the Ministry of Finance No. 03-07-11/45829 of July 19, 2017). The storage period for VAT registers should be counted from the date of the last entry in a special way (Government Resolution No. 1137 of December 26, 2011). Accounting and tax documents that confirm the calculation and payment of taxes should be kept for five years (subparagraph 8 of paragraph 1 of article 23, subparagraph 5 of paragraph 3 of article 24 of the Tax Code).

Documents on losses should be kept for the entire period during which you reduce the tax base of the current period due to losses (paragraph 4 of article 283 of the Tax Code). The maximum storage period is 10 years.

Documents that confirm the calculation and payment of contributions should be kept for six years (subparagraph 6 of paragraph 3.4 of article 23 of the Tax Code).

Misconception #4: It is possible to dispose of documents that do not confirm tax calculations.

It is safer to keep documents for at least five years that even indirectly confirm transactions. Tax authorities may demand additional papers to verify the reality of transactions.


Reporting exchange rate losses profit tax declarations en konsu

Reporting exchange rate losses in profit tax declarations

For the period 2022-2024, a special procedure for accounting for exchange rate differences was introduced: exchange rate gains in 2022-2024 and exchange rate losses in 2023-2024 should only be accounted for as soon as the relevant claims (liabilities) are terminated (fulfilled) [i].Read more


Possibility of remote work abroad, procedure for paying personal income tax and insurance premiums

Possibility of remote work abroad, procedure for paying personal income tax and insurance premiums

In the remote work mode, the employee performs work outside the office, and interacts with the employer via the Internet. It does not matter how far from the location of the employer the place of work of the remote employee is located. There are no restrictions in this case, suggesting that the employee can work remotely while abroad.Read more


The pension fund has determined the procedure for notifying the pfr of the suspension and renewal of employment agreements with mobilized persons

The Pension Fund has determined the procedure for notifying the PFR of the suspension and renewal of employment agreements with mobilized persons

In accordance with Decree No. 217п of the Board of the Pension Fund of the Russian Federation dated October 13, 2022, a notice of suspension and renewal of an employment agreement with an employee called up for mobilization who has entered into a contract for military service or voluntary assistance to the Armed Forces of the Russian Federation shall be submitted by filling in the appropriate items in the report on the Information about the Labor Activity of the Registered Person (SZV-TD), for which amendments have been made to resolution No. 730п of the Board of the Pension Fund dated December 25, 2019, establishing the form of the SZV-TD report. The obligation to notify the PFR of these events has been established since October 07, 2022.


Vat on electronic services provided by foreign companies to russian customers konsu consulting

VAT on electronic services provided by foreign companies to Russian customers

Electronic services provided by foreign companies in Russia are subject to VAT. In order to exercise tax control over such transactions, the tax legislation provides for the obligation to tax register foreign organizations that are providers of electronic services or intermediaries involved in settlements.Read more


Negative net assets consequences for companies en konsu outsour

Negative net assets. Consequences for companies

If a company is unprofitable for several years, it might end up with negative net assets. We describe below the possible consequences of negative net assets.
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How accounting outsourcing is organized? Accounting services FAQ

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Inventory accounting tax clause en konsu outsourcing consulting

Inventory Accounting | Tax Clause

This webinar is intended for heads of companies, heads of legal departments, accounting specialists, and lawyers practicing commercial law.

You can watch the webinar recording on YouTube and download presentations (in Russian).Read more