The Federal Law dated December 31, 2021 No. 435-FL has amended the Laws “On accounting” and “On auditing” concerning the procedure of entering the data into the State Information Resource of Financial Accounts (GIRBO) and access to them.

In particular:

• the restrictions were put on the list of cases of exemption from reporting established by the Government of Russia;
• the powers of the Government of Russia were specified in relation to the determination of limited access to the data in GIRBO. It is referred to the cases when only state authorities, local government bodies, state non-budgetary funds and the Central bank of Russia have access to these data;
• the mandatory soft copy of the reports must be submitted within 3 months following the end of the reporting period;
• in case of provision the repot being subject to the mandatory audit, the soft copy of the audit report must be provided either along with the financial accounts or within 10 working days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year;
• the common term was specified for providing the corrected reports – no later than July 31 of the year following the reporting year. If the report is approved after that date and is different from the previously provided one, it must be submitted to GIRBO within 10 working days from the day following the day of approval of the reporting, but no later than December 31 of the year following the reporting one;
• зthe delivery of information contained in GIRBO is subject to a charge at the amount and the procedure determined by the Government of Russia.

The subscribers of Globas have an option to get acquainted and analyze the accounting reports (including the archived once traced back to 1997) of all legal entities of the Russian Federation that have submitted them to the Federal State Statistics Service and the Federal Tax Service.

Excise stamps are revenue stamps developed to pay excise tax on certain types of goods. Usage of excise stamps allows the state to detect goods that are not paid by excise duty, and as for buyer, they get quality assurance of goods.

Excise tax is a tax on trade and manufacture of certain types of goods. Manufacturers, processors and importers of excisable goods are obliged to pay this tax. It is a subject to Chapter 22 of the Tax Code of the Russian Federation. From 2019, excisable goods are subject to mandatory labelling.

Excisable goods include:

• aviation kerosene;
• automobile gasoline and diesel fuel;
• alcoholic products;
• benzene, paraxylene, orthoxylene;
• grapes used for wine production;
• liquid steel;
• cars and motorcycles with engine power over 112.5 kW (150 hp);
• engine oils for diesel and carburetor (injector) engines;
• crude oil, incl. oil, gas condensate, vacuum gas oil, tar, fuel oil;
• tobacco products, electronic nicotine delivery systems, tobacco heating devices and liquids for them;
• ethyl alcohol produced from food or non-food raw materials.

Excisable goods do not include:

• medicinal and veterinary drugs,
• perfumery and cosmetic products, if their volume does not exceed 100 ml,
• production waste of alcohol-containing liquids

The most labeled products are alcohol and tobacco.

According to the article 12 of the Federal Law dated 22.11.1995 No 171-FZ (as in force 30.12.2021) "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products" alcoholic products are subject to labeling with excise and federal special stamps. These stamps are information carriers and confirm recording of a batch of goods in the Unified State Automated Information System for Recording the Volume of Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products (EGAIS).

Access to the system is only possible via user’s personal account.

Now all the products imported or manufactured in Russia are labeled with federal special stamps. Previously only imported products were labeled with excise stamps.

The Federal Service for Alcohol Market regulation distributes federal special stamps. In addition, it created a mobile app “ANTIKONTRAFAKT ALKO” that allows to:

- identify whether alcoholic products are legal according to the EGAIS;

- check legality of the sale of alcoholic products in a store;

- find the nearest store that sells alcoholic products legally;

- report violation.

Import of the alcoholic products labeled with excise stamps was possible only until December 31, 2021. From 2022, it is allowed to import only alcoholic products labeled with federal special stamps.

The Federal Tax Service of the Russian Federation distributes special stamps for the tobacco products manufactured in Russia. Tobacco manufacturers buy special stamps on an advance payment basis from the territorial tax authorities at the location of their manufacturing facilities.

On the official website of the Federal Tax Service of the Russian Federation there is an open to public service that allows to check the legality of labeled goods by entering the number of the check (identification) symbol or stamp.