Live by the law
28 January 2022 0 comments
The tax service is preparing a massive "sweep" of restaurants due to tax evasion
Full transparency, payment of all taxes and white employment of employees are expected from catering enterprises this year. In return, they are allowed not to pay VAT if they meet certain criteria. If the restaurateurs do not show a whitewash of the economy in 2022, then in 2024 VAT can be returned. Meanwhile, the tax service in St. Petersburg is completing an inventory of the restaurant sector.
Vladimir Putin first stated at the St. Petersburg International Economic Forum (SPIEF) in June 2021 that public catering, which has switched to the general taxation system, needs to abolish VAT and lower insurance premiums from 30 to 15%.
This is due to the fact that growing enterprises are splitting up business, it is more profitable for them to stay on the USN than to pay increased taxes on it.
"The companies included in this project will be exempt from VAT if their revenue does not exceed 2 billion rubles a year, while they will retain the right to pay a reduced rate of insurance premiums of 15% even if the number of employees of the company grows to 1,500 people, and now this threshold is 250 people," Vladimir Putin said.
The Russian authorities will be able to assess what the effect of such a measure will be, including for whitewashing business and stimulating the development of companies.
"As for the whitewashing, I think it is clear to interested parties what it is about: all checks are through the cash register, hiring of employees is "in white", the purchase of goods is also "in white", through the cash register. For my part, I will do everything so that the state fulfills its obligations," the president said at the SPIEF.
Half a year in restaurants
The tax authorities immediately got down to business. As Natalia Genzik, Deputy head of the Federal Tax Service of Russia for St. Petersburg, told at the FRiO conference held the day before and dedicated to the interaction of business and government, the inventory, which is being completed by the tax authorities by the beginning of February, revealed 8.5 thousand catering establishments owned by 6 thousand entrepreneurs and organizations, and 1 thousand of them have 2 or more objects, they use 13 units of cash register equipment. At the end of the inventory, control measures will begin.
The tax service not only counted all the establishments, but also carefully studied their work: how, to whom and when checks are punched, how they accept cash and handle the proceeds. Tax officials visited establishments at different opening hours, noted when and how they accepted cash, sometimes, it turns out, the restaurant director punches all the proceeds for the day with one check, and the amount is chosen arbitrarily.
To each restaurant — a taxman
"So, our visit, for example, affected the revenue of one institution," said Yulia Sidnenko, deputy head of the operational control Department of the Federal Tax Service in St. Petersburg. - Revenue suddenly increased. The inspector comes and watches the cash register and then the check showed that the revenue of the institution increased by 68%, unlike other days." It happens that restaurateurs punch only alcohol, and food — at the end of the day with one check, for example, for 12-15 thousand."
The Federal Tax Service automates some of its operations. One of the means of such automation is the computer program ASK VAT-2 and its improved Risk Management System SUR ASK VAT-2.
"Thanks to this system," says Natalia Genzik— "we see all the connections, all the purchases of the enterprise, all its operations and receipts online. There are no checks — this is an excuse to come out for verification."
But not only accepting cash in the form of payment can become a reason for checking the tax service, and using only card payment is also considered suspicious by the tax service, and also initiates a check.
Enterprising colleagues, knock out the proceeds and then make a receipt for the return of the parish. We are monitoring this. This is how comrades get on the list for inspections," Genzik explained. the amount of the fine for not using the cash register reaches 2 million rubles.
Microbusiness does not even understand why to pay taxes, representatives of the department said. And they gave an example of a two-story restaurant with 450 seats in St. Petersburg, where only the director and accountant were listed. And all the waiters were self-employed.
Live by the law
The one who will live by the law will survive in the restaurant business, said Sergey Mironov, public ombudsman for the restaurant business in Moscow and the Moscow region, and also a member of commissions and committees under the Ministry of Finance, the Ministry of Energy and the SME Corporation. According to him, if the industry does not whitewash by the end of the year, VAT will be returned in 2024. This is a direct instruction from Prime Minister Mikhail Mishustin.
"The government needs a completely white salary in the industry," Sergei Mironov said. - And payment of insurance premiums. Fully employed employees. If this does not happen, the benefit will be canceled in 2024." After that, "criminal cases will begin." A white business cannot compete with a gray one, Sergei Mironov noted, and the tax service can now monitor the "bleaching of the market" with a single button.
Leave the industry
"The state will be tough and soon (and the lady from the tax office confirmed it) to whitewash the catering," says restaurateur Dmitry Dikman, owner of the Yat restaurant of Russian cuisine. — First of all, this concerns medium-sized businesses. And it was clear how the owners of Tokyo City (Sergey Simarev, owner of the Tokyo City chain) and Karl (owner of the Karl and Friedrich restaurant Vladimir Lvovsky — ed.) got involved. Games with VAT are not interesting to the state, you earn - deduct. It will be more difficult with small ones, they will grow again like mown grass."
It is known that 70% of catering is on the verge of profitability, Dmitry Dikman continues. "That is, if you can't honestly pay 6% of taxes on turnover on average for the hospital and deduct funds (for the USN)," the restaurateur continues— "as the state indicates, you will leave the industry. Perhaps this will clean up the market, and perhaps the gray sector will increase, as an example — Konovalov's shares."
It is clear to everyone that Konovalov convoys get up where they want, bars trade without documents and no change of power does not eradicate illegal trade. And no public organizations can unite the participants of the St. Petersburg market, investors, gastroenterists, networkers and business kids have too different interests."
Fines - on staff
But it is not always the managers or owners of enterprises who steal from the catering service — from the state, as it seems to the Federal Tax Service, but also bartenders, waiters from the owners. "Cash always flows through the staff—" says Maxim Zhukov, president of the Rubinstein Street Union. - bartenders steal everything. We know this problem." Sergey Mironov noted that amendments to the Administrative Code of the Russian Federation have already been developed on this topic and they will soon be submitted to the State Duma.
In general, it became clear from the course of the discussion that restaurant owners are not averse to shifting tax fines to staff, to officials, because very often they do not consider themselves guilty of what happens in the restaurant in their absence, and you can't put a guard with a club to every waiter, as you know, it was said at the conference.
"This is not the first industry project that we are monitoring," Natalia Genzik noted— "we know how to work with it, anyone who does not obey will be repressed."
The tax service did not answer the question whether the transition from the USN regime, on which most restaurant enterprises currently operate, has begun, and how much the budget will lose as a result of the refusal of VAT in catering.
Full transparency, payment of all taxes and white employment of employees are expected from catering enterprises this year. In return, they are allowed not to pay VAT if they meet certain criteria. If the restaurateurs do not show a whitewash of the economy in 2022, then in 2024 VAT can be returned. Meanwhile, the tax service in St. Petersburg is completing an inventory of the restaurant sector.
Vladimir Putin first stated at the St. Petersburg International Economic Forum (SPIEF) in June 2021 that public catering, which has switched to the general taxation system, needs to abolish VAT and lower insurance premiums from 30 to 15%.
This is due to the fact that growing enterprises are splitting up business, it is more profitable for them to stay on the USN than to pay increased taxes on it.
"The companies included in this project will be exempt from VAT if their revenue does not exceed 2 billion rubles a year, while they will retain the right to pay a reduced rate of insurance premiums of 15% even if the number of employees of the company grows to 1,500 people, and now this threshold is 250 people," Vladimir Putin said.
The Russian authorities will be able to assess what the effect of such a measure will be, including for whitewashing business and stimulating the development of companies.
"As for the whitewashing, I think it is clear to interested parties what it is about: all checks are through the cash register, hiring of employees is "in white", the purchase of goods is also "in white", through the cash register. For my part, I will do everything so that the state fulfills its obligations," the president said at the SPIEF.
Half a year in restaurants
The tax authorities immediately got down to business. As Natalia Genzik, Deputy head of the Federal Tax Service of Russia for St. Petersburg, told at the FRiO conference held the day before and dedicated to the interaction of business and government, the inventory, which is being completed by the tax authorities by the beginning of February, revealed 8.5 thousand catering establishments owned by 6 thousand entrepreneurs and organizations, and 1 thousand of them have 2 or more objects, they use 13 units of cash register equipment. At the end of the inventory, control measures will begin.
The tax service not only counted all the establishments, but also carefully studied their work: how, to whom and when checks are punched, how they accept cash and handle the proceeds. Tax officials visited establishments at different opening hours, noted when and how they accepted cash, sometimes, it turns out, the restaurant director punches all the proceeds for the day with one check, and the amount is chosen arbitrarily.
To each restaurant — a taxman
"So, our visit, for example, affected the revenue of one institution," said Yulia Sidnenko, deputy head of the operational control Department of the Federal Tax Service in St. Petersburg. - Revenue suddenly increased. The inspector comes and watches the cash register and then the check showed that the revenue of the institution increased by 68%, unlike other days." It happens that restaurateurs punch only alcohol, and food — at the end of the day with one check, for example, for 12-15 thousand."
The Federal Tax Service automates some of its operations. One of the means of such automation is the computer program ASK VAT-2 and its improved Risk Management System SUR ASK VAT-2.
"Thanks to this system," says Natalia Genzik— "we see all the connections, all the purchases of the enterprise, all its operations and receipts online. There are no checks — this is an excuse to come out for verification."
But not only accepting cash in the form of payment can become a reason for checking the tax service, and using only card payment is also considered suspicious by the tax service, and also initiates a check.
Enterprising colleagues, knock out the proceeds and then make a receipt for the return of the parish. We are monitoring this. This is how comrades get on the list for inspections," Genzik explained. the amount of the fine for not using the cash register reaches 2 million rubles.
Microbusiness does not even understand why to pay taxes, representatives of the department said. And they gave an example of a two-story restaurant with 450 seats in St. Petersburg, where only the director and accountant were listed. And all the waiters were self-employed.
Live by the law
The one who will live by the law will survive in the restaurant business, said Sergey Mironov, public ombudsman for the restaurant business in Moscow and the Moscow region, and also a member of commissions and committees under the Ministry of Finance, the Ministry of Energy and the SME Corporation. According to him, if the industry does not whitewash by the end of the year, VAT will be returned in 2024. This is a direct instruction from Prime Minister Mikhail Mishustin.
"The government needs a completely white salary in the industry," Sergei Mironov said. - And payment of insurance premiums. Fully employed employees. If this does not happen, the benefit will be canceled in 2024." After that, "criminal cases will begin." A white business cannot compete with a gray one, Sergei Mironov noted, and the tax service can now monitor the "bleaching of the market" with a single button.
Leave the industry
"The state will be tough and soon (and the lady from the tax office confirmed it) to whitewash the catering," says restaurateur Dmitry Dikman, owner of the Yat restaurant of Russian cuisine. — First of all, this concerns medium-sized businesses. And it was clear how the owners of Tokyo City (Sergey Simarev, owner of the Tokyo City chain) and Karl (owner of the Karl and Friedrich restaurant Vladimir Lvovsky — ed.) got involved. Games with VAT are not interesting to the state, you earn - deduct. It will be more difficult with small ones, they will grow again like mown grass."
It is known that 70% of catering is on the verge of profitability, Dmitry Dikman continues. "That is, if you can't honestly pay 6% of taxes on turnover on average for the hospital and deduct funds (for the USN)," the restaurateur continues— "as the state indicates, you will leave the industry. Perhaps this will clean up the market, and perhaps the gray sector will increase, as an example — Konovalov's shares."
It is clear to everyone that Konovalov convoys get up where they want, bars trade without documents and no change of power does not eradicate illegal trade. And no public organizations can unite the participants of the St. Petersburg market, investors, gastroenterists, networkers and business kids have too different interests."
Fines - on staff
But it is not always the managers or owners of enterprises who steal from the catering service — from the state, as it seems to the Federal Tax Service, but also bartenders, waiters from the owners. "Cash always flows through the staff—" says Maxim Zhukov, president of the Rubinstein Street Union. - bartenders steal everything. We know this problem." Sergey Mironov noted that amendments to the Administrative Code of the Russian Federation have already been developed on this topic and they will soon be submitted to the State Duma.
In general, it became clear from the course of the discussion that restaurant owners are not averse to shifting tax fines to staff, to officials, because very often they do not consider themselves guilty of what happens in the restaurant in their absence, and you can't put a guard with a club to every waiter, as you know, it was said at the conference.
"This is not the first industry project that we are monitoring," Natalia Genzik noted— "we know how to work with it, anyone who does not obey will be repressed."
The tax service did not answer the question whether the transition from the USN regime, on which most restaurant enterprises currently operate, has begun, and how much the budget will lose as a result of the refusal of VAT in catering.