How to obtain a business patent

Good day! Finally, I got to the latest tax system in 2021, namely the PSN tax 2017

.

I’ll start from the very beginning, for those who are encountering this tax system for the first time (I myself have been on this tax for the second year).

The very first and most important thing a novice businessman needs to know is that tax based on a patent is available only for the form of ownership, Individual Entrepreneurship (IP).

Patent for individual entrepreneurs in 2021

Taxation for individual entrepreneurs based on a patent in 2021 is one of the leading and quite convenient special regimes.

I myself personally use this particular taxation system (I have a plumbing store), before that I was on the UTII tax, which, by the way, was extended.

The result of working on UTII was payment of tax in the amount of 64,000 rubles. per quarter, and the cost of the patent cost me 36,000 per year!!!

So consider what is more profitable.

And so, the updates that affected PSN in 2021

:

Types of activities covered by patent in 2020 for individual entrepreneurs

According to the law, only individual entrepreneurs can work on the patent tax system.
PSN is not provided for organizations. What is the essence of a patent? This is a time-limited permit to carry out a specific activity. Purchasing a patent means automatically paying a fixed tax. If an entrepreneur is engaged in several types of work or provides different services, then he must buy the appropriate number of patents.

A patent can be purchased to provide household services, for example, when opening a beauty salon, veterinary clinic, or a clothing or shoe tailoring shop. The owner of the patent can care for children and the elderly and conduct tutoring activities. It is also possible to acquire a patent for the provision of production services, for example, the processing of agricultural products or the manufacture of agricultural tools. If a businessman decides to open a store or cafe, then he can also buy a patent (provided that the area of ​​the store or catering premises is no more than 50 square meters).

IMPORTANT! The types of activities that fall under the patent for individual entrepreneurs are given in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. Regional authorities can adopt their own laws on PSN, adding other services to the basic list, but they cannot reduce the list of activities specified in the code. The types of activities covered by a patent in 2021 for individual entrepreneurs the basic list have not changed compared to last year.

PSN cannot be used for activities under a simple partnership agreement or trust management of property.

Patent activity in 2021

It is worth noting that not every type of activity can be used to apply the PSN tax. In 2021, a patent can be purchased for the following types of activities “Types of PSN activities”, there were also changes in 2021 and the list of activities was expanded, more details in my article “Changes to PSN in 2021”.

I would like to draw your attention to the fact that regional authorities decide which types of activities a patent-based tax can be applied to, and you can look at the full list on the website of the administration in the city where you are planning to run your business.

In addition to restrictions on types of activities, you will not be able to get on the PSN if you employ more than 15 people and have a turnover of more than 60,000,000 rubles (as you and I understand, as starting individual entrepreneurs, these restrictions will not affect us.

There is also a limitation on retail space (no more than 50 sq.m.) and in public catering on the customer service area (no more than 50 sq.m.).

If you exceed the restrictions, then in this case you lose the right to apply the PSN and must notify the tax office about this within 5 days (or, as always, they will impose a fine)

The period for which you can take out a patent in 2021

Nothing has changed here at all:

An entrepreneur can take out a patent for a period of 1 to 12 months. At the same time, I would like to draw your attention to the fact that starting from the New Year you will have to purchase a new patent.

What is a patent for an individual entrepreneur?

The patent tax system (PTS) or in common parlance “patent” is a special tax regime available to individual entrepreneurs engaged in certain types of activities.

The patent system in Russia appeared in 2013 and gained its popularity due to:

• ease of receipt and use;
• exemption from personal income tax, VAT and property tax for individuals used in business activities;
• independence from profit, i.e. with good turnover, the cost of a patent can be much lower than the same 6% on the simplified tax system;
• its flexibility, because a patent can be purchased for a period of one month to a year, which is useful for seasonal business.

In simple words, by purchasing a patent you are buying the right to operate for a fixed fee, and no one will ask how much you actually earned from it and exempting you from paying taxes.

This does not mean that you will not have to pay mandatory contributions to the Federal Compulsory Medical Insurance Fund, Social Insurance Fund and Pension Fund for yourself and your employees.

But before you drop everything and run to the tax office to buy a patent, wait and find out about the limitations of the patent tax system and whether you have the right to use it.

How to get on PSN in 2021

In order to purchase a PSN tax patent in 2017

It is necessary, just as in 2021, in advance (I submitted it 15 days before the start of activity - the tax office told me to do this) no later than 10 days to submit application No. 26.5-1 to the Federal Tax Service at the place where the actual activity began.

Read in detail in the article “How I got up to the PSN tax.”

After submitting your application, you will receive your long-awaited patent within 5 days. The tax inspector will tell you when you need to come.

It is better to submit an application for PSN yourself (you will also have to attach a lease or ownership agreement for the premises where you will do business, in any case they asked me (a photocopy)).

It should be noted that during the year you can apply for a patent several times, as well as acquire as many patents as you need.

Book of income and expenses for PSN

If a patent implies a waiver of standard income declaration, this does not mean that no reporting will be necessary at all. An entrepreneur who has switched to PSN begins to keep KUDiR - a ledger of income and expenses. And it reports based on its data.

You can find information about this on the official website of the Federal Tax Service.

To keep the book correctly, you need to take one tax period. Once completed, the book must, by law, be kept by the entrepreneur for four years. This document can be kept both in handwritten form and in the form of an electronic file.

In paper form, it is also necessary to number the pages, stitch the final version and affix a stamp.

How to pay for a patent in 2021

So, here are the changes regarding the payment of PSN:

• A patent is purchased for a period of up to 6 months
  . In this case, the patent must be paid before the patent expires (indulgence is made);
• A patent is purchased for a period of 6 to 12 months
  . In this case, the cost of the patent is divided into 2 parts (although you can pay it in full at once, at least that’s what I do): 1 payment for the patent is made within ninety days and 1/3 of the cost of the patent is paid, the second payment is 2/3 is done no later than the expiration date of the patent.

You can make the payment from your current account, or if it is not in any bank (just be sure to indicate the purpose of the payment, that you are paying for the patent and your full name).

What is the patent tax system

The essence of the PSN is that an entrepreneur acquires a kind of permission to carry out any business. This permission is called a patent. Patent taxation for individual entrepreneurs automatically exempts the entrepreneur from paying:

1. Personal income tax.
2. Property tax for individuals.
3. VAT.

In other words, the entrepreneur pays taxes in advance, regardless of whether the corresponding profit was received.

Compatibility of PSN with other taxes

The PSN tax can be combined with the following tax regimes:

1. OSNO – general taxation system;
2. STS – simplified taxation system;
3. Unified agricultural tax - unified agricultural tax.

List of permitted activities

Legal documents

• Chapter 26.5 of the Tax Code of the Russian Federation
• Article 346.43 of the Tax Code of the Russian Federation
• by order of the Federal Tax Service of Russia dated July 11, 2017 No. ММВ-7-3/ [email protected]
• by order of the Federal Tax Service of Russia November 26, 2014 No. ММВ-7-3/ [email protected]

Limitations provided for by the patent ❎

Where there are advantages, of course, there are also disadvantages . The patent tax system has its drawbacks, which turn off many.

However, this should not be called categorical disadvantages; rather, these are limitations that are typical for any area, especially if it concerns profit-generating activities.

Limitations provided by the patent tax system:

• A limited list of activities for an entrepreneur in the case of applying a patent taxation system.
• Limitation on the number of people working for an individual entrepreneur. The maximum staff is fifteen people, which is not always possible.
• Income limit. Even taking into account the fact that the size of the patent does not depend on profit, if the income ultimately reaches sixty million rubles, then it ceases to be valid.
• Limiting the size of the facilities where this type of activity is carried out. The area of ​​the premises or other territory used in the implementation of the entrepreneur’s actions should not exceed 50 (fifty) square meters.

This restriction no longer applies to retail trade through the facilities of a stationary retail chain with a sales area of ​​up to 150 m² for each facility and catering services through catering facilities with a service area of ​​up to 150 m² for each facility .

• There is a limitation in the validity of the patent; if the contribution is not provided on time, it is suspended or completely terminated.
• Limitation on tax reduction. This cannot be done through insurance premiums.

Despite such a significant list of restrictions, local authorities in each individual region can reduce this list.

For example , in some regions or cities the range of activities for which it is possible to obtain a patent may be expanded.

These powers were granted to them relatively recently, but their implementation is very active.

Step-by-step instructions on how to obtain a patent for an individual entrepreneur and how to switch to a patent tax system

Patent validity periods - renewal procedure and recent changes