1. How will the taxation change for agricultural goods manufacturers in 2019?
Agricultural goods manufacturers paying the unified agricultural tax, shall pay the VAT. However, they shall be entitled to exemption from the VAT if their annual revenue does not exceed RUB 100 M.
For this purpose, they shall file a notice with the tax inspectorate in the place of their tax registration no later than on the 20th day of a month, starting from which they begin using their right for exemption.
Legal Basis and Details:
Federal Law No. 335-FZ, dated 27 November 2017
Tax Code of the Russian Federation, Article 145.
2. Will regions have an opportunity to set out their own unified agricultural tax rates in 2019?
Yes. Regions will have such an opportunity starting from 2019: the tax rate may amount to 0-6 percent and apply to any or all categories of payers of the unified agricultural tax. The below factors have impact over the tax rate:
- types of goods manufactured;
- sales revenues;
- place of operation;
- average headcount.
Legal Basis and Details:
Federal Law No. 51-FZ, dated 07 March 2018.
