Individual entrepreneur application for a patent in 2021 - form and sample

Recommended form of notification for tax reduction

The Federal Tax Service has established a recommended form of notification to reduce the amount of tax on the purchase of cash register equipment when working in the patent system. So how do you fill out a reduction notice? It can be completed in either written or electronic form. If you chose to fill it out electronically, then you must have an electronic signature of the individual entrepreneur.

The notice consists of 3 sheets. It must be written in Russian letters, black, purple or blue. On the first sheet at the very top you indicate your TIN. Next, in the notification, fill in the code of the tax authority to which the individual entrepreneur applies to reduce the amount of tax. On the same sheet, fill out the last name, first name and patronymic, if the person has one. The contact details, number of completion and signature of the taxpayer are also indicated there. If the filing is carried out by a representative of the taxpayer, then copies of documents that confirm the authority of the person must be attached to the notification.

On the second page, on sheet A, you must indicate information about the cash register equipment itself. Complete data about all online cash registers should be provided here: the name of the cash register, serial number, registration number that was received from the tax authority, the date the cash register was registered and the amount of expenses. The amount of expenses includes not only the purchase of equipment, but also the costs incurred for its installation, setting up work - that is, all those that needed to be made for the cash register to work in accordance with the requirements of the federal law on cash register systems.

On the third page of the tax reduction notice, on sheet B, information about the patent is filled out. This notification sheet is used if an individual entrepreneur wants to reduce the amount of tax on several patents. In this case, it is necessary to indicate the amount of expenses for the acquisition of cash registers, the patent number and the date on which it was issued, the amount of tax on it, as well as the period within which the tax was paid. The TIN is also indicated at the top.

If the patent is received for less than six months, then the lines with the payment of parts of the tax - namely, 170-200 - are not filled in. If the patent was received for a period of six months to a year, then the lines for the full amount of tax payment - namely, 15-160 - do not need to be filled out. If the expenses exceed the amount for which the patent was purchased, then a tax reduction can be made for another patent, but this requires filling out line 210 and a new notification.

Application for tax reduction

Citizens of other states arriving to work in the Russian Federation must acquire a special patent.

At the same time, the patent is not available to all foreigners, but only to immigrants from those countries with which Russia has a visa-free regime.

This document replaced the previously mandatory work permit for everyone in our country. During the validity period of the patent, its owners must make strictly fixed advance payments to the Federal Tax Service of the Russian Federation.

Those foreign citizens who came to work in Russia from visa countries are still required to obtain a work permit.

It should be noted that a patent must be acquired regardless of whether the foreigner is an entrepreneur and works for himself personally or is an employee. The organizational and legal status of his employer also does not matter: either an individual entrepreneur or a legal entity can act as such.

Neither commercial nor state enterprises have the right to hire foreign citizens without special permission or a patent.

Otherwise, they face serious administrative punishment in the form of a fairly large fine.

Reduction of tax on the amount of insurance premiums

The simplified taxation system or “simplified” is one of the most common forms of tax payment used by individual entrepreneurs (IP) and limited liability companies (LLC). An additional argument for business owners when choosing this system is the possibility of reducing taxes on the declaration by the amount of insurance premiums.

There are two tax rates in the simplified tax system:

• 6% — when selecting the “Income” object;
• 15% - when choosing the “Income minus expenses” object.

Attention! A reduction in tax payments by the amount of insurance premiums for a certain period is provided only for the first taxation option.

For individual entrepreneurs who do not use hired labor in their activities, it is possible to reduce the tax on the entire amount of insurance premiums. The latter are considered:

• contributions to the Pension Fund within the minimum fixed amount provided by law;
• insurance premiums for compulsory health insurance;
• 1% above income of 300 thousand rubles paid to the Pension Fund.

Attention! For individual entrepreneurs with employees, a reduction in the amount of taxes is possible within 50% of the initial amount of funds.

Engine depowering to reduce tax: ways to reduce power

Many car owners who want to reduce their vehicle tax payments are wondering whether it is realistic to reduce engine power. There are several legal ways to depower an engine:

1. In case of incorrect data in the vehicle passport (PTS). To correct the situation, you need to contact the company’s dealer with a request to provide a certificate of the actual engine power, and then contact the traffic police department to make changes to the document;
2. When completely replacing the motor. Before depowering a vehicle’s engine, it is necessary to find a certified workshop that will not only replace the unit, but also issue an appropriate conclusion. After passing a special examination, you must bring the conclusion to the traffic police and correct the data;
3. Aggregate depowering is only possible with vehicles that are already registered with the traffic police. To do this, you need to contact the authority with a request to depower the engine, providing all documentation on the vehicle. If the traffic police gives permission to carry out such work, it must be carried out by a certified master. After passing the MOT and receiving a diagnostic card, you must contact the traffic police with a request to make changes to the PTS.

What documents are needed to reduce income tax?

Those employees who have the right to a tax deduction for personal income tax (NDFL) for a child should remember that upon the birth of their first child, it is necessary to provide the entire package of documents to the accounting department of the organization. To receive the appropriate benefits you must provide:

• birth or adoption certificate (if there are two or more children - the corresponding number of copies);
• a copy of the marriage certificate of the spouses;
• certificate from the place of study of the child (children);
• if the child has a degree of disability - an appropriate document confirming his state of health).

For a parent raising a child independently, it is necessary to provide:

• a document that confirms the absence of the second parent (this could be a death certificate or a court decision declaring a person missing);
• a copy of passport pages that confirm the absence of a valid marriage at the time of filing the application.

Additional documents must be provided by the child's adoptive parents, guardians or trustees:

• a copy of the extract on the right of guardianship of the child (taken from the guardianship authorities);
• an agreement on the transfer of a child to a family or granting the right of guardianship or trusteeship.

The tax benefit will be taken into account by the employer when deducting from wages after confirming the right to it.

We bring to your attention a video that describes the payment scheme for fixed contributions and tax according to the simplified tax system:

Telephone Lawyer in Moscow in St. Petersburg +7 (812) 309-42-67

It is contained in the letter of the Federal Tax Service of Russia dated April 4, 2021 No. SD-4-3 / [email protected] , published on the official website of the tax service.

We are talking about a notification expressing the desire of a taxpayer applying a patent taxation system to exercise the right to reduce the amount of tax by the amount of expenses for purchasing a cash register. This right is provided for in paragraph 1.1 of Art. 346.51 of the Internal Revenue Code. The corresponding deduction is provided in the amount of no more than 18 thousand rubles. for each copy of the cash register, subject to certain conditions.

Let us remind you that part of the funds can be returned not only for the purchase of the cash register itself, but also for the costs of software and services for installing a cash register (for example, setting up a cash register), including the costs of bringing the cash register into compliance with the requirements of the Federal Law of May 22 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” (hereinafter referred to as Law No. 54-FZ) (paragraph 3, clause 1.1, article 346.51 of the Tax Code) RF).

The recommended form of notification assumes the possibility of sending it in written or electronic form using an enhanced qualified electronic signature. In this case, the form must indicate:

• tax authority code;
• Full name of the individual entrepreneur declaring a reduction in the amount of tax on the patent by the amount of expenses for the acquisition of the cash register;
• information about the purchased cash register - Sheet A (including the name of the cash register model, its serial and registration number, the date of registration of the cash register with the tax authority and the amount of expenses for purchasing the cash register in rubles);
• reduction of the amount of tax paid in connection with the use of the patent taxation system by the amount of expenses for the acquisition of a cash register - Sheet B (it reflects the total amount of expenses for the acquisition of a cash register, the number and date of issue of the patent, the amount of tax payable on the patent in respect of which reduction in the amount of tax, the deadline for paying the tax in the amount of the full amount of tax, the amount of expenses for the acquisition of cash registers by which the amount of tax payable in the amount of the full amount of tax is reduced, etc.).

The letter from the Federal Tax Service of Russia contains not only the recommended form of notification, but also the specifics of filling it out. So, when filling out the recommended form, you should keep in mind that:

• line code 050 of sheet A of the notification indicates the amount of costs for purchasing a copy of a cash register, including the costs of purchasing a cash register, a fiscal drive, the necessary software, performing related work and providing services, including the costs of bringing the cash register into compliance with the requirements of Law No. 54-FZ;
• in case of filling out several sheets B of the notification, the value of the indicator according to line code 210 is indicated on the last page of Sheet B to be filled out, and on the previous pages a dash is placed on this line.

It is emphasized that the notification can be submitted to the tax authority either in the form recommended by the Federal Tax Service of Russia, or in any form, but with the obligatory indication of certain information. Read our news about what information must be included in the notification.

Standard terms

The company can contact the Federal Tax Service to receive a notification. It will confirm the right to a reduction in personal income tax on advances made by a foreigner for a patent. To do this, the employer submits an application in the established form to the inspectorate (Order of the Federal Tax Service No. MMV-7-11 / [email protected] dated November 13, 2015).

Conditions by law

Citizens arriving in Russia from countries that do not have a visa regime must obtain an annual patent to work here. During the period of its validity, they pay fixed amounts for it (Article 227.1 of the Tax Code).

Personal income tax on a migrant’s earnings is calculated and paid by his employer: legal entity. person or individual entrepreneur. An organization (IP) has the right to reduce the amount of tax on payments that a foreign employee paid during the year for a patent.

Article 227.1. Features of calculating the amount of tax and filing a tax return for certain categories of foreign citizens

The organization must receive an application from the foreigner and papers confirming payment of advances for the patent. The notification form was adopted by order of the Federal Tax Service No. ММВ-7-11/ [email protected] dated 03/17/15. To obtain it, the company applies to the tax office at the place of registration with an application.

An individual entrepreneur has the right to reduce the amount of tax if he works under the patent system. You can reduce the amount of tax when purchasing cash register equipment by no more than 18,000 rubles per unit. However, there is one more condition under which it is possible to carry out the plan: the online cash register must be registered during the period from February 1, 2021 to July 1, 2021. Your tax amount depends on the correctly completed notification. If you have any doubts, it is best to seek help from a specialist.

Tax deduction for online cash registers: how to minimize tax on UTII or patent

• Submit the declaration in the manner usual for you. An explanatory note can be sent via telecommunication channels as an attachment to a letter (informal document flow).
• In your UTII tax return, indicate how much money was spent on the purchase and implementation of an online cash register.
• Fill out the explanatory note and attach it to the declaration.

In the current declaration form for UTII there are no lines in which you can enter the costs of purchasing cash register equipment. The portal of regulatory legal acts has published, in which a section will appear devoted to the calculation of the amount of expenses for the acquisition of cash registers, which reduces the amount of the single tax.

Until the new UTII declaration form is approved, the amount of expenses for cash registers can be taken into account on line 040 of Section 3 of the current form.

On the recommended form of notification of a reduction in the amount of tax paid in connection with the use of the patent taxation system by the amount of expenses for the purchase of cash register equipment

Letter of the Federal Tax Service No. SD-4-3/ dated 04/04/2019 The Federal Tax Service sends for use in its work the recommended form of notification of a reduction in the amount of tax paid in connection with the use of the patent taxation system by the amount of expenses for the purchase of cash register equipment ( hereinafter referred to as the Notification) and instructs the Departments of the Federal Tax Service for the constituent entities of the Russian Federation to bring this letter to the subordinate tax authorities and taxpayers.

“On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment”

If several sheets B of the Notification are filled out, the value of the indicator according to line code 210 is indicated on the last page of Sheet B to be filled out; in the previous pages, a dash is placed on this line. At the same time, please note that an individual entrepreneur has the right to notify the tax authority of a reduction in the amount of tax paid in connection with the use of the patent taxation system in any form with the obligatory indication of the information provided for in Article 2 of Federal Law No. 349-FZ of November 27, 2019

“On amendments to part two of the Tax Code of the Russian Federation”

Acting State Advisor of the Russian Federation, 3rd class D.S.

Letter dated 04/04/2018 No. SD-4-3/ [email protected]

The Federal Tax Service sends for use in its work the recommended form of notification of a reduction in the amount of tax paid in connection with the use of the patent taxation system by the amount of expenses for the acquisition of cash register equipment (hereinafter referred to as the Notification) and instructs the Federal Tax Service Offices in the constituent entities of the Russian Federation to complete This letter is addressed to the subordinate tax authorities and taxpayers.

At the same time, we inform you that the Notification is submitted to the tax authority in writing. When individual entrepreneurs fill out the recommended form of the Notification, footnote 1 on the title page of the Notification does not apply to the submission of the Notification in electronic form using an enhanced qualified electronic signature via telecommunication channels.

Line code 050 of Sheet A of the Notification indicates the amount of expenses for the purchase of a copy of cash register equipment, including the costs of purchasing cash register equipment, a fiscal drive, the necessary software, performing related work and providing services (services for setting up cash register equipment and other ), including the costs of bringing cash register equipment into compliance with the requirements of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means payment."

The amount of expenses incurred for the purchase of cash register equipment cannot exceed 18,000 rubles.

If several sheets B of the Notification are filled out, the value of the indicator according to line code 210 is indicated on the last page of Sheet B to be filled out; in the previous pages, a dash is placed on this line.

At the same time, please note that an individual entrepreneur has the right to notify the tax authority of a reduction in the amount of tax paid in connection with the use of the patent taxation system in any form with the obligatory indication of the information provided for in Article 2 of the Federal Law of November 27, 2017 No. 349-FZ “ On amendments to part two of the Tax Code of the Russian Federation."

Acting State Advisor of the Russian Federation, 3rd class D.S. Satin

Recommended form of notification of a reduction in the amount of tax paid in connection with the use of the patent taxation system by the amount of expenses for the purchase of cash register equipment pdf (143 kb)

Download

Instructions for individual entrepreneurs: how to apply deductions to online cash registers

It is impossible to sum up the costs of different copies of CCP.

1. 18,000 rubles for the first cash register;
2. 15,000 rubles for the second.

Moreover, this amount, unlike insurance premiums, can be transferred.

PSN: a notification form has been prepared for applying a deduction for expenses on online cash registers

Website design Login Stay logged in Login via social network account: Registration A request to confirm registration will be sent to the e-mail specified in the form.

Login (min. 3 characters): * * Password: * * Password confirmation: * * E-mail address: * * First name: Last name: Gender: Gender Male Female Protection from automatic registration

Individual entrepreneur notification form on a patent to receive a deduction for an online cash register

That is, a separate copy of Sheet B is drawn up for each. Moreover, if there is a balance in the amount of expenses - if it is greater than the cost of all patents, the amount of this balance is recorded only on the last copy of Sheet B.

The previous ones are marked with dashes. You can download the form of notification of deduction for online cash register for individual entrepreneurs on a patent (PDF file). Please note that the expenses on the basis of which the deduction in question is applied, in addition to the cost of the online cash register, also include:

1. cost of fiscal storage;
2. cost of cash register software;
3. the cost of the services of specialists who carried out paid setup of the online cash register.

Online cash register: tax deduction

Unlike insurance premiums, which reduce the tax only for the period in which they are paid, the cost of CCP can be taken into account for several quarters. Therefore, you first need to reduce the tax on contributions, and then reduce the remaining tax by the amount spent on purchasing cash register equipment.

The amount of expenses for cash register systems that did not fit into the tax reduction for one quarter can be taken into account in the next period.

To exercise the right of individual entrepreneurs to deduct, the tax authorities planned to change the declaration.

However, the new form will definitely not appear by the beginning of the reporting period for the 1st quarter. And therefore, the Federal Tax Service issued a letter dated February 20, 2019 No. SD-4-3/, in which it proposed to take into account the costs of purchasing cash registers in the current declaration form, and not to show the amount of these costs anywhere in it, but to attach an explanatory note to the report. In this case, line 040 of section 3 is calculated taking into account the expenses incurred for the purchase of cash register equipment.

The individual entrepreneur purchased two copies of the CCP.

Types of mitigating circumstances

Art. 112 of the Tax Code of the Russian Federation contains a list of mitigating circumstances that allow one to apply for a reduction in sanctions several times. When submitting your request, be sure to indicate mitigating circumstances. Don’t forget to indicate one of the types when creating a sample petition to the tax office to reduce the fine.

All circumstances that may reduce the established punishment are divided into 4 groups:

• are common;
• for individual entrepreneurs;
• for legal entities;
• for individuals.

Let's present a list of mitigating circumstances in the form of a table.

Tax deduction for online cash register

Thus, if you are an individual entrepreneur in the catering industry - for example, you have a small cafe - then it would be most profitable to purchase a cash register as soon as possible and immediately register it: you are guaranteed to receive a tax deduction when purchasing an online cash register in 2021.

But in 2021, you will be able to claim reimbursement only if you do not have hired employees. If, according to an employment contract, at least one person is employed in your cafe, you will no longer be able to return expenses to the cash register.

If you combine UTII and PSN, you will be able to receive a tax deduction for an online cash register using only one mode. When purchasing an online cash register for UTII, a tax deduction cannot be obtained for the period that preceded the registration of the cash register.

Deduction for online cash register: the recommended form of notification of tax reduction for PSN has been approved

Starting from 2021, entrepreneurs on PSN can reduce tax on the amount of expenses for purchasing an online cash register.

To take advantage of the deduction, individual entrepreneurs must submit to the inspectorate a special notification of a reduction in the amount of tax by the amount of expenses for purchasing the cash register. The recommended notification for this is given in the letter from the Federal Tax Service of Russia. The notification form consists of three parts:

• title page;
• sheet A, where information about the purchased cash register equipment is indicated;
• Sheet B, which reflects the reduction in the amount of tax on cash register expenses.

Line 050 of sheet A “Amount of expenses for the acquisition of cash register systems” indicates the amount of expenses for:

• purchasing the cash register itself;
• purchase of a fiscal drive;
• purchasing software;
• performance of related work and provision of services (services for setting up cash register equipment, etc.), including the costs of bringing cash register equipment into compliance with the requirements of the Federal Law (for example, costs of paying for OFD services; also see.

• The individual entrepreneur first bought and registered the cash register, and then switched to UTII. The equipment is used only in activities subject to UTII. Is he entitled to a deduction?

Among the conditions for receiving a deduction specified in Articles 346.32 and 346.51, there is no condition for purchasing a cash register during the period of application of UTII or PSN. There is only a condition for the use of technology in activities subject to UTII. Therefore, you can get a deduction. The same applies to deductions from the cost of a patent when applying PSN.

• Is it possible to get a deduction for a “rented” online cash register, for which a monthly fee is officially paid?

No, you can only get a deduction for purchased equipment; rented equipment is not mentioned in the Tax Code.

• I have an LLC on UTII and an individual entrepreneur on “simplified”. I am starting my business in 2021 and purchasing an online cash register. Can I claim a deduction using CCP?

No, organizations and individual entrepreneurs on the simplified tax system, OSNO, unified agricultural tax, as well as companies on imputation (UTII) are deprived of the right to deduct via online cash register.

• The individual entrepreneur who used UTII bought and registered a cash register in March 2021, but in September 2021 ceased operations by filing an application for exclusion from the Unified State Register of Individual Entrepreneurs. In 2021, he plans to register again and apply UTII again. Will he be able to get a deduction for previously purchased equipment?

Yes, an individual entrepreneur will be able to exercise the right and reduce the amount of UTII by the amount of expenses for purchasing such a cash register after its re-registration with the tax authorities.

• The individual entrepreneur applied PSN in 2021, and in 2021 decided to apply UTII. A deduction from the cost of the patent according to the CCP has already been received. Can I get the deduction again, but from UTII?

No you can not. The deduction for one copy of cash register is given once.

• I am an entrepreneur who provides services and carries out retail trade, combining the simplified tax system (STS) + UTII regimes. Do I apply for a deduction, are there any restrictions in my situation?

By combining the UTII or PSN regime with the simplified taxation system of the simplified tax system, you can receive a tax deduction for online cash registers used only in imputation or patent activities.

• The individual entrepreneur forgot to declare a deduction in the 2021 declaration to reduce the amount of UTII tax. Is it possible to get it?

If the UTII taxpayer has not reduced the amount of the single tax and paid it in full, then he has the right to submit an updated tax return for UTII. The taxpayer has the right to offset the overpayment on UTII resulting from filing an updated declaration against future payments or return it in the manner established by Article 78 of the Tax Code of the Russian Federation.

• How to take into account expenses if an individual entrepreneur acquired several patents, and the amount of tax on the patent is less than the deduction for the cash register?

If a taxpayer has received several patents and the costs of purchasing a cash register exceed the cost of one of the patents, then the individual entrepreneur has the right to reduce the amount of tax calculated for another patent (others) by the amount of such excess (see clause 1.1 of Article 46.51 of the Tax Code of the Russian Federation). It is also necessary that for these patents the use of online cash registers is mandatory.

• The individual entrepreneur on “vmenenka” runs a small cafe and has employees. Is he entitled to claim a CCP deduction in 2019?

It would be most profitable for an individual entrepreneur on UTII in the catering sector to purchase a cash register as soon as possible and immediately register it. If there are employees, registration of the cash register must be completed before July 1, 2021. Then the individual entrepreneur is guaranteed to receive a tax deduction when purchasing an online cash register in 2021. In 2021, an individual entrepreneur can claim reimbursement of expenses only if he does not have hired employees: if at least one hired person is employed in a cafe under an employment contract, it will no longer be possible to reimburse expenses for the online cash register.

• Will an individual entrepreneur who operates in an area remote from communication networks receive a deduction? The cash register is not connected to the OFD.

Yes, you can also get a deduction. The online cash register must be in the register and have the technical ability to connect to the operator. It is not necessary to draw up an agreement with the OFD.

KND 1112020

In 2021, businessmen with a patent have the right to deduct from tax the amount they spent on installing and purchasing a cash register. This rule applies to the following situations:

1. They have no employees;
2. The business is not related to catering or retail;
3. The cash register was registered in the period from 02/01/2017 to 07/01/2019;
4. The device is in the register of CCP of the Federal Tax Service.

Individual entrepreneurs who sell retail and have hired staff, unfortunately, are already late. They had the right to reduce the tax until the end of 2021.

This amount includes:

• Cash register price;
• The cost of the fiscal drive and software;
• The amount of money spent on the installation and maintenance of the CCP.

What is the essence of the innovation: letter from the Federal Tax Service dated 04/04/2019 No. SD-4-3/ [email protected]

In accordance with Art. 346.51 of the Tax Code of the Russian Federation, individual entrepreneurs on PSN have the right to reduce the calculated tax (patent fee) by the amount of expenses associated with the purchase of online cash registers - if such expenses were incurred during the periods indicated in the specified article of the Tax Code. Namely - from 02/01/2017 to 07/01/2019 (if the individual entrepreneur has no employees) or from 02/01/2017 to 07/01/2019 (if the individual entrepreneur has employees).

Subscribe to our channel in Yandex Zen - Online Cashier! Be the first to receive the hottest news and life hacks!

The deduction can be applied to any number of patents. That is, one patent is “closed” first, and if there is an “unused balance” for online checkout expenses, it is transferred to other patents.

1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.

To use the right to deduct, individual entrepreneurs on PSN must send a notification to the Federal Tax Service. Until recently, it had to be compiled in free form. But the Federal Tax Service decided to standardize this procedure - by approving a unified form of the corresponding notification in a letter dated 04/04/2019 No. SD-4-3/ [email protected] (LINK).

Let's take a closer look at its structure.