Deadlines for paying UTII and submitting the declaration in 2021

A single tax on imputed income

The use of UTII in 2021 as the basis for calculating payments does not imply the actual profit of the entrepreneur, but the income already preliminarily imputed by the state.

It is calculated according to special indicators. This is one of the special taxation systems (n/a).

Regarding UTII in 2021, changes and news for retail trade have occurred in a favorable direction: its terms have been extended, and the rules for deducting certain amounts have also been improved.

The table approved by regulations shows the coefficients for UTII for 2021 for each type of business.

It and the table of basic UTII profitability for 2021 are used for calculations and determining the parameters of the enterprise.

The amount of UTII in 2021 is directly dependent on them, as well as on the number of personnel, the volume of trading platforms and the region where the organization is located.

When using UTII in 2021, as before, an enterprise or businessman is exempt from other taxes.

The use of UTII in 2021 is voluntary, and the management of the organization decides for itself whether to switch to UTII in 2018 or choose other modes (STS, OSNO).

In 2021, a Decree was issued extending the use of UTII in 2021 for 3 years. This regime is legally regulated by Art. 26.3 NK.

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Advantages

The use of UTII in 2021 has the following advantages:

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Flaws

The disadvantages are:

• the amount of UTII in 2021 is independent of profit, and this may turn out to be a minus. If UTII for an LLC is established in 2021 and the organization is unprofitable, then it is obliged to pay it, the same applies to the period when there was no activity;
• This norm is not approved in all parts of the Russian Federation - it depends on the decision of local authorities. For example, in 2021 there are no changes to this item in UTII in Moscow and it cannot be used there;
• deduction of insurance payments is available only for the time when this information was used. Exception: when funds were deposited before the filing of the declaration for this time. That is, if an individual entrepreneur paid for the 1st quarter on April 15, and submitted the declaration on the 25th, then he has the right to deduct them. If the reports are submitted first, and then contributions are made, the inspectorate will recalculate the UTII.
• The transition to UTII in 2021 is feasible when the parameters of personnel and trading platforms are within certain limits. With “imputation” they are wider than that of PSN, so UTII in 2021 for retail trade and public catering will be more economical, but if there are a large number of employees, this regime will be inconvenient and then it makes sense to use OSNO;
• The deadline for submitting reports in 2021 is quarterly, this is a minus compared to the simplified version, in which it must be submitted once every 12 months.

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Latest innovations

According to UTII in 2021, the changes are minor. As before, it has been extended until 2021 and there have been some improvements:

• You can deduct insurance premiums paid for yourself and for employees. For UTII in 2021, changes and news for retail trade on this item allow for significant savings;
• the UTII declaration in 2021 was changed in connection with the above, but the deadlines for submitting reports in 2021 UTII remained unchanged;
• the K1 indicator was increased;
• In 2021, UTII for retail trade has not changed on an issue important for individual entrepreneurs, whether it is possible to pay by bank transfer with legal entities: everything remains the same, you can do this with all counterparties;
• the deferment for online cash registers has been extended until the middle of the next 12 months.

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What is needed to apply for UTII

According to UTII in 2021, there are no changes in requirements for enterprises. The ability to use this mode is available if the subject follows the following rules:

• UTII in 2021 for retail trade and other commerce is acceptable if the company’s staff is up to 100 people;
• the type of entrepreneurship must be provided for in legislation;
• the transition to UTII in 2021 limits the participation of third-party organizations in business to 25%;
• there should be no use of trust agreements and simple partnership agreements;
• the occupation should not be related to the rental of gas stations (including gas stations), as well as their locations;
• UTII for an LLC in 2021 is possible if there is no patent and unified agricultural tax;
• the organization is not a major payer.

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Calculation of taxes for UTII

Individual entrepreneurs' reporting on UTII in 2021 is submitted quarterly, until the 25th of the next month. If you know a simple formula, you can calculate the tax amount yourself for free. Corrections and edits will be made by municipal authorities. The amount of UTII is easily determined by multiplying three indicators:

1. Profitability.
2. Indicators K1 and K2. Calculated by local authorities.
3. Indicator No3 is determined by the direction of business and some nuances. Each region has its own, be it the number of transport units or the area of ​​retail space. This indicator is determined individually.

All indicators are summed up, and 15% is calculated from the total amount. This is a tax. The latest changes in 2021 affected the K1 indicator (basic profitability). It has increased for the first time in 3 years and is now 1.868 (more recently it was 1.798). Another change this year is the UTII reporting form for individual entrepreneurs. It has been changed due to new requirements for working with online cash registers. This feature was taken into account by adding new lines to the form. Business owners pay not only UTII. The insurance premium for yourself is a fixed amount that must be paid.

The reporting of individual entrepreneurs on UTII with employees should reflect the payment of personal income tax from personnel salaries. It is necessary to make transfers to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund. When a businessman has hired employees, he is obliged to submit data to the Pension Fund and the Social Insurance Fund. It is necessary to provide information about all hired workers. Every year, before January 20, individual entrepreneurs with hired employees submit reports on the average number. The reporting of individual entrepreneurs on UTII is determined, among other things, on the basis of information representing a trade secret. The Federal Tax Service's request to provide accounting books is illegal. A businessman on UTII is allowed to keep accounting records in a simplified form. You don’t have to document information about receipts/expenses, but it would be wiser to save invoices and documents for goods. This not only facilitates internal control and management, but also, if necessary, primary documents can be presented during inspections.

For whom is it available?

Activities on UTII in 2021 are possible if its parameters comply with the law:

Important: Local authorities are authorized to determine the compliance of UTII with commercial activities provided for in the law. If the type of entrepreneurship is in a regulatory act, but has not been introduced in a certain region of the country, then the subject does not have the right to use “imputation”.

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Fines for UTII declaration

As we said above, the deadline for submitting the UTII declaration is the 20th day of the first month of the next tax period (clause 3 of Article 346.32 of the Tax Code of the Russian Federation). Because October 20, 2018 is a day off, then the UTII declaration for the 3rd quarter of 2021 must be submitted no later than October 22, 2018.

UTII for the 3rd quarter of 2021 must be transferred to the budget no later than October 25, 2018. Here is a sample of filling out a payment slip for paying UTII for the 3rd quarter. 2021.

Penalties for violation of deadlines for filing a declaration are provided for in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation and depend on whether the tax was actually paid. If payment has not been made, the fine will be 5% of the tax amount according to the declaration for each full and partial month of delay, but not more than 30% of the amount. If the taxpayer has settled with the budget, then the fine is applied in the minimum amount - 1000 rubles.

Tax authorities can also block the accounts of a taxpayer who has not submitted a return on time if the delay is more than 10 days (Clause 3 of Article 76 of the Tax Code of the Russian Federation).

In addition, responsible officials may be additionally punished with a fine of 300 to 500 rubles. according to Art. 15.5 Code of Administrative Offences.

How to transfer and deadlines

The transition to UTII in 2021 is permissible after submitting to the Federal Tax Service a completed application form in two copies, namely:

• UTII form No. 1 in 2021 for organizations;

• UTII form in 2021 No. 2 for individual entrepreneurs.

The specified templates, as well as the UTII declaration in 2021, are provided to the department at the address of the case.

For distribution/distribution commerce, transportation, transport advertising - the UTII form in 2021 is submitted at the place of registration.

At least 5 days must pass from the start of business to submit such an application.

If the case is being conducted in several regions, then it does not matter which inspection department to submit the notification to; it is enough to submit it to any office of the department in the area of ​​​​doing business.

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What to pay on "imputation"

One tax is an advantage of UTII in 2021. VAT, personal income tax, and payments on property are abolished (if the tax base is not considered as the cadastral value).

Activities on UTII in 2021 still involve several payments, namely: personal income tax deducted from employee salaries, insurance contributions (pension, medical, social). But they can be deducted from tax.

Important: If the property is included in a special list approved by the regional authorities and the tax regarding it is calculated according to the cadastre, and not according to the inventory value (typical of shopping centers and business centers), property tax must be paid.

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Values ​​K1 and K2

The table records the UTII coefficients for 2021 in exhaustive form; they are established by law. Calculation of UST in 2021 is carried out by multiplying the basic profitability by these two indicators and by the physical parameters in each month (Article 349.29 of the Tax Code). This is how the tax base is calculated.

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Concept K1

UTII changes in 2021 for retail trade include correction through a deflator.

The 2021 UNDV calculation includes this figure. It has a direct impact on the basic profitability (BR) for a specific type of business.

From 2015 to 2017, K1 did not change and was equal to 1.798. In the current period, according to the order of the Ministry of Economic Development No. 579 K1 for 2021, the UNDV is 1.868.

This figure is constant and does not depend on the part of the country or the type of commerce.

With the increase in K1 for 2021, the amount of the single payment has also increased.

Despite this, this type of non-profit is still very profitable for a small enterprise.

When preparing documents for UTII in 2021, the described value is prescribed to be displayed on page 050 in R. No. 2.

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What is K2 for?

Calculation of the UNDV in 2021 uses the previous value as an increasing constant.

It is unchanged for the entire country and any type of commerce, and K2 is a figure for correcting the database to reduce it.

The table provides these UTII coefficients for 2021 for each type of business activity.

The table enters K2 for UTII for 2021 for 12 months, and its range is from 0.005 to 1.

If it is changed, then the new figures apply only in the following year.

At the same time, it is assumed that if K2 according to UTII for 2021 the table improves for the subject, then it can be taken into account from the date specified in the relevant act until the end of the year.

Municipal authorities are vested with the authority to change K2 for UTII in 2021.

It is by their decision that it is introduced in a specific part of the country.

Important: If the coefficient has not undergone transformations before the beginning of the year, then it remains the same throughout it. In reality, K2 rarely undergoes correction and in 2018 it remained unchanged.

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Specifics of K2

The table may show different UTII coefficients for 2021 for one city.

This depends on the type of business, the place where it is run, as well as on physical indicators and the range of products sold.

UTII for LLCs in 2021 and for individual entrepreneurs has the features of K2: it may have deviations, the purpose of which is to take into account specific physical indicators of entrepreneurship (for example, seasonality).

During the calculation process, these subvalues ​​are multiplied, and the result is K2.

If the table does not display the UTII coefficients for 2021, that is, they have not been established, but the UTII is applied, then it is assigned indicator 1.

This is the reason that in such regions the “imputation” base is stably at a constant level.

For K2 on UTII for 2021, the table and usage standards are published regularly on the regional resources of the Federal Tax Service in sections for this type of taxation.

There is also a current UTII form for 2021 and all the necessary digital values ​​for today - payers can easily track the K2 correction for UTII for 2021.

For points of interest to business entities, you can also contact the consulting departments of tax departments.

In UTII declarations in 2021, the applied K2 is displayed on page 060 in R. No. 2. The deadline for submitting reports in 2021 UTII is at the end of the quarter.

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K2 today

For K2 according to UTII for 2021, the table may have different indicators for each territory - as we wrote above, this depends on the decisions of the local authorities, approved in local acts.

All the information on the country regarding this issue is very voluminous, so here we will describe only part of it for some settlements

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Deadlines for submission and payment of UTII 2021 - tax, for individual entrepreneurs

What is UTII? Who can pay it? How to calculate the tax amount? What are the deadlines for paying UTII in 2021?

In order to simplify the system of monitoring and accounting for taxation of individual industries, a UTII system is provided. This is a special system applied only to the types of activities specified in the law.

General points

UTII is a special type of taxation, which is imposed only for certain types of activities. It can be combined with a general or simplified system.

It was designed to simplify the control and accounting of taxation of certain types of activities that should theoretically generate high income.

The estimated income, on the basis of which the amount of settlements with the budget is determined, is calculated in accordance with the indicators assigned by government bodies.

Therefore, before switching to this system, it is worth comparing the real income and its correspondence to the expected one.

Definitions

Who can be the payer

According to the Tax Code of the Russian Federation, UTII payers can be persons carrying out one or more types of activities specified in Art. 346 26.

These include the following:

• provision of accounting services;
• provision of veterinary services;
• vehicle repair and maintenance services;
• providing rental of parking lots, garages and other places for storing vehicles;
• passenger and freight transportation;
• retail;
• work in the catering industry;
• leasing of buildings, premises and other property;
• advertising campaigns.

The transition to UTII for taxpayers operating in the above areas is voluntary.

Legal grounds

The main regulatory act that regulates the payment of taxes, in this case UTII, is the Tax Code, in this case it is Art. 346.26.

Also, do not forget about the orders of the Ministry of Economic Development of the Russian Federation, issued annually to determine the deflator coefficient and local regulations that determine the adjustment coefficient and tax rate for a given municipality.

Features of taxation

The difference between UTII is that its calculation is based on the physical indicators of the subject’s activity.

These factors include fixed assets, workers and other resources of the enterprise. UTII refers to the simplified taxation system.

It allows you to simplify the calculation of tax payments and reduce their number. Under this system, a single tax is paid, the amount of which is determined in accordance with Article 346 of the Tax Code of the Russian Federation.

The amount of the rate can be found in this article, where the types of activities that have the right to work on UTII are presented in table form.

Payers are exempt from paying the following taxes:

• income tax or personal income tax of an entrepreneur;
• property tax;
• VAT.

The above taxes are not paid only in relation to activities falling under UTII.

If an entity simultaneously carries out activities that do not fall under this system, a tax is levied on it in accordance with the general or simplified system in force for the enterprise.

Also, the business entity acts as a tax agent, carrying out settlements with the budget on behalf of clients or employees.

At the same time, he pays the following taxes:

• VAT;
• personal income tax;
• contributions for compulsory state insurance.

Payers of UTII may have grounds for paying other taxes, including transport, land and others.

How much should the payment be?

According to Art. 346 of the Tax Code of the Russian Federation, each type of activity has its own basic profitability. The article presents a table determining its value.

You can see this table below:

Using the table data, the estimated income is calculated. The following formula is used for this:

Further calculation depends on the region of registration of the business entity. To calculate the amount of UTII payment, a correction factor is used, which is established by municipal regulations.

It ranges from 0.005 to 1. The tax rate is also determined there, which can range from 7.5 to 15%.

The amount of UTII is calculated as follows:

This way the tax amount for 1 month is calculated. To pay, you need to know the amount of quarterly income. To do this, you need to multiply the monthly amount by 3.

But if the value of physical indicators does not change during the quarter, then it is necessary to calculate all indicators separately, and then add the received tax amounts.

It is worth noting that there are several more features for calculating UTII.

If an enterprise conducts several types of activities that fall under UTII, then for each of them the amount of settlement with the budget is determined separately and then summed up.

Several sections of the declaration are completed. It is also worth paying attention to enterprises that operate in several regions.

For each of their branches, branches or other companies, the tax is calculated separately and paid to the relevant municipality.

The amount of the single tax can be reduced by the amount of insurance premiums and personal income tax of employees, as well as by the amount of sick leave paid to employees at the expense of the enterprise.

It is worth considering that you can only reduce the amount payable by tax by 50%. The transition to UTII is voluntary.

Before doing this, it is necessary to carefully analyze all the factors influencing its value. It is necessary to determine the ratio of expected income to real income.

If UTII is still rational for you, but you want to reduce it, it is worth working on the objects of taxation.

As has been said many times, the object of taxation is physical indicators. In some cases, they can be reduced without much loss.

If the physical indicator is the number of employees, then you can use several ways to reduce this object of taxation.

One of them is staff reduction - not particularly advisable and very painful, but still an effective method.

It is necessary to retain the minimum number of employees necessary to carry out the activity, including the entrepreneur himself.

This method is suitable for enterprises carrying out one type of activity, which is subject to UTII.

If an enterprise carries out several types of activities, then in order to reduce UTII, it is necessary to document a department that has its own manager and accountant dealing with this area.

At this time, the remaining employees will be classified as employees carrying out other types of activities of the enterprise and will not be included in the object of UTII taxation.

If a tax is levied on retail space, then it is worth reconsidering the rationality of its use.

Perhaps it can be reduced, and the separated space can be rented out or converted into other functional premises.

Unfortunately, it is difficult for enterprises that calculate tax based on the advertising and information field to find ways to reduce the base.

Deadlines for paying UTII tax in 2021

The deadlines for paying UTII are determined in accordance with Art. 346.32, clause 1, according to which the tax period is 1 quarter (3 months).

Calculations with the budget for this tax should be made no later than the 25th day of the month following the reporting quarter.

Based on this, payment of UTII must be carried out in accordance with the data indicated in the table below:

According to Art. 6.1 of the Tax Code of the Russian Federation, if the tax payment day falls on a weekend, then the budget must be calculated on the next working day.

But it’s still better not to wait until the deadline for payment and make it between the 1st and 24th.

This will avoid complications in relations with the tax office and prevent the accrual of penalties for late or non-payment of taxes.

How exactly can you pay?

The calculation of UTII is carried out by persons who are registered as payers of this tax with the Federal Tax Service, in accordance with the data of the object classifier.

Payment is made at the place of registration of activities falling under UTII. But there is a nuance that must be taken into account.

If the organization conducts the following types of activities:

• trade carried out by spreading or delivering goods;
• advertising using vehicles;
• passenger or freight transport,

They are subject to UTII, but at the same time a business entity can carry out it outside the place of registration. Therefore, they pay taxes and other deductions at the location of their main office.

Procedure for filling out the declaration

The UTII tax return consists of a title page consisting of sections:

• the total amount of tax that must be paid to the budget;
• calculation of the amount of UTII for certain types of activities;
• calculation of the amount payable to the budget for the tax period.

When filling out the declaration, you must follow the rules for indicating K2 indicators, which are rounded to the 3rd decimal place.

All other units are indicated in general terms and are designated by the corresponding units of measurement (pieces, m2, rubles, etc.)

: UTII declaration and UTII tax

It is important to pay attention to the fact that the declaration must be printed on separate single-sided sheets, numbered consecutively, starting with the title sheet.

They cannot be fastened by any means. If there are corrections or omissions, the document is considered invalid.

The declaration can be submitted either on paper or electronically. However, in the second case, you still need to have a paper copy of the document.

It can be delivered in person, sent by mail or using online resources using the official website of the federal tax service.

If you submit a paper version of the declaration, you must use a ballpoint pen with black or dark blue ink to complete it.

The UTII declaration must be submitted by the 20th day of the month following the reporting quarter.

It is also worth noting that persons working for UTII, if a parallel simplified system is not applied to them, are required, in addition to the declaration, to submit financial statements to the tax authorities.

Codes and database

The calculation is carried out using the data provided by the table of basic UTII yield for 2021. DB is a conditional income based on the physical indicator. These two parameters are established by law.

The table of basic UTII yield for 2021 displays constant constants, adjusted by K1 and K2.

Let's display it along with the business codes for the declaration:

All codes and meanings are displayed in the tax code and in by-laws.

They must be strictly observed, since in case of an error, the Federal Tax Service will not accept declarations and other documents.

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Calculation

There are special formulas for calculation. You can also use online calculators.

To determine how much you need to pay the “imputed” person for the quarter, there is the following equation:

Basic UTII yield for 2021 x physical indicator x K1 x K2 x 15% x 3.

The figure 15% is the percentage of UTII, 3 is the duration of the period in months.

The table, partially given above, contains UTII coefficients for 2021 for each region; it is available in full on the tax authorities’ website.

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Calculus example for trading

Let us give, as an example, a typical set of parameters (for UNDV in 2021, changes for retail trade are taken into account):

• type of commerce: stationary retail with halls;
• point area – 30 sq. m.;
• There are no employees, the entire business is handled by the individual entrepreneur alone.

Calculation of USTV in 2021 according to the given parameters is as follows:

• basic income for UTII for 2021 – 1800 rubles. (see table);
• FP – 30 sq. m.
• K1 for 2021 UNDV – 1.868. This is a stable value;
• K2 according to UNDV for 2021, the table for city A displays as 1;
• we substitute the values ​​into the equation and get the result 45392.40;
• insurance premiums amounted to 7500, we deduct them: 45932.40 – 7500 = 37892 rubles. 40 kopecks

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For advertising on transport

Situation parameters:

• external transport areas, number 3 pcs. This figure will be a physical indicator;
• the basic yield on UTII for 2021 is constant - 10,000 rubles. (see table above);
• K1 for 2021 UNDV – 1.868;
• K2. Local authorities have the right to differentiate different advertisements placed on transport, depending on its dimensions and other parameters, therefore the table may contain different coefficients for UTII for 2021 for each region. In our situation, advertising is commercial and has a value of 1.

Calculation of UTII in 2021 for this set of parameters: 10,000 x 3 x 1.868 x 3 x 15% = 25218.

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For cargo transportation

The UTII tax in 2021 is calculated by an individual entrepreneur or an organization engaged in cargo transportation in the same way as indicated above.

The values ​​that we indicated and the basic yield on UTII for 2021 are substituted into the formula.

Important: The basic UTII yield for 2021 may change every year, so it is highly advisable to clarify them. This can be done by going to the websites of tax departments and selecting the appropriate region of business activity.

Let's consider an example when the activity on UTII in 2021 consists of providing freight transportation services through three units of transport.

The table of basic UTII income for 2021 shows a value of 6,000 rubles, the physical indicator is 3, that is, as much as the equipment is available, while its brand and dimensions do not matter. K1 for 2018 UNDV is 1.868 and K2 in our region is 1.

We substitute all values ​​into the equation: 6000 x 4 x 1.686 x 3 x 15% = 20,174 rubles. 40 kopecks.

Important: In all cases, if an individual entrepreneur paid insurance premiums for himself and his employees, they can be deducted from the UTII tax.

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For household services

Activities on UTII in 2021 for household services are a commercial group that occupies a very significant part of the market and is especially popular for small organizations and individual entrepreneurs.

It includes repair shops, warranty centers, hairdressers, plumbing specialists and the like.

Activities on UTII in 2021 are beneficial for such entrepreneurs, as they do not involve maintaining complex reporting and at the same time have reduced rates.

Let's consider the parameters for a workshop for performing household work:

• DB is equal to 7500 rubles. We remind you that this value is stable;
• The FP for all kinds of ateliers, shoe shops, and technical workshops is equal to the number of workers. If there are 5 of them, then the value is equal to this figure. In our case, the citizen takes care of everything himself, so the value is 1;
• K1 is a constant parameter, we described this deflator above in the article, it is equal to 1.868;
• K2. This figure can be found on the website of the administration or local government where the entrepreneur runs his business. Let's say that for our city it is 0.8.
• we substitute all values ​​into the equation: 7500 x 1 x 1, 868 x 0.8 x 15% = 1681.2. We multiply the result by the number of months in the quarter and get the final figure of 5043.6 rubles.

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The deadline for submitting UTII reports is in 2021. Payment and submission of UTII declaration

Submission of individual entrepreneur reports to UTII

In this material we will tell businessmen how to prepare and submit tax reports for individual entrepreneurs on UTII.

Filling out the declaration

You have 4 reporting periods a year.

Once a quarter, before the 20th day of the next month, you need to fill out and submit a declaration in the form approved by order of the Federal Tax Service of the Russian Federation dated July 4, 2014 No. ММВ-7-3/353.

It is available for downloading to registered users of the “My Business” service.

Actual income and expenses when applying UTII do not affect the calculation of tax, so there is no need to take them into account and include them in the declaration. Instead, the number of physical indicators (square meters, employees, vehicles) and correction factors are entered.

Calculate the tax payable for the quarter using the formula:

(basic profitability) x K1 x K2 x (number of physical indicators) x 15% x 3. The table of basic profitability is given in Article 346.29 of the Tax Code of the Russian Federation. The K1 coefficient is the same for everyone; in 2021 its value is 1.868. The reduction factor K2 depends on the region in which the business is conducted. Its meaning must be sought in local regulations. Their list is posted on the website of the Federal Tax Service of Russia in the section “Unified tax on imputed income for certain types of activities.” You need to select your subject of the Russian Federation and go to the “Features of regional legislation” tab. If K2 is not installed in the region, its value is taken as one.

The “My Business” service has all the coefficients for calculation; you don’t have to look for them.

This calculation is made separately for each type of activity on UTII in section 2 of the declaration. For each type, a separate section 2 must be filled out. In the third section, you must indicate the amount of payment for all types of activities and the insurance premiums made for yourself and employees, if any. There you also need to display the amount payable minus insurance premiums. The amount received for the corresponding quarter is transferred to section 1.

Accounting services from RUB 1,667/month

A sample of filling out the reporting form is available in the “Forms” section,

Register to get 3 days of free access and use a database of up-to-date forms for all occasions.

In the “My Business” service, the report will be filled out automatically, taking into account insurance premiums.

Where to submit the declaration

Individual entrepreneurs submit UTII tax reports to the inspectorate where they are registered as a UTII payer. If you are registered with several inspectorates, a report is sent to each only for those types of activities that were registered with each individual Federal Tax Service.

Is it possible to submit a zero declaration?

If there was no activity or there was no income, this does not give the right not to submit a declaration or to submit it with zero indicators. The tax is calculated on the estimated profit and is paid in any case, so the actual profit does not matter.

In the absence of a physical indicator, the situation is different. Let's say an organization calculated the tax on square meters of rented retail space, but terminated the lease agreement. What should be included in the report in this case? Officials of the Ministry of Finance believe that it is necessary to take the indicator from the previous declaration, and the court believes that it is possible to submit a zero form. Resolution of the Arbitration Court of the West Siberian District dated August 17, 2021 No. Ф04-3635/2016 speaks in favor of taxpayers.

Individual entrepreneur reporting with employees

Entrepreneurs who use hired labor, in addition to the tax authorities, must submit reports on employees:

How can you reduce

For UNDV in 2021, changes for retail trade are minimal, so, as before, it can be adjusted using several techniques:

• UTII tax in 2021 for individual entrepreneurs directly depends on physical indicators - the number of personnel, space, transport units - therefore, if they are reduced, it will also decrease. One of the methods regarding retail space is to transfer some of it to utility rooms;
• combination with “simplified”;
• The UTII for an LLC in 2021 can be lowered if you submit documents stating that commercial activities have not been carried out for some time;
• deduction of insurance paid for yourself and for employees, but not more than half of the amount of the fee. The UTII tax in 2021 can be adjusted by an individual entrepreneur in this way only if it is paid before filing the declaration;
• if an online cash register was installed, then the payment can be reduced by its cost, but up to 18,000 rubles.

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Reports

The UTII declaration in 2021 is submitted 3 months in advance, so the deadlines for submitting UTII reports in 2021 imply their preparation quarterly within a 20-day period from the date of its completion.

If the deadline falls on a weekend or holiday, it is moved to the first working day after them.

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Deadlines for paying UTII in 2021

The tax period for the Unified Tax on Imputed Income is a quarter. In accordance with the norms of the current Russian legislation (clause 1 of Article 346.32 of the Tax Code of the Russian Federation), UTII must be paid to the state budget no later than the 25th day of the month that follows the previous tax period, that is, quarter.

It is worth considering that if the date of payment of the single tax falls on a non-working day, then payment should be made no later than the first working day (after a holiday or weekend). This is stated in the Tax Code of the Russian Federation (clause 7 of Article 6.1).

We invite you to familiarize yourself with the deadlines for paying UTII in 2021 in the form of a table.

Table. Deadlines for payment of the Unified tax on imputed income in 2020

What documentation is maintained?

Entities on UTII in 2021 enjoy relaxations, one of which is simplified reporting.

It is not necessary to maintain it, like accounting, but this does not mean that control and recording tools are completely abolished.

They make it possible to monitor changes in the enterprise by the relevant authorities.

"Impostors" maintain the following documentation:

• accounting of physical indicators;
• tax return (due dates for submitting reports in UTII 2021 are quarterly);
• As a rule, they also maintain a balance sheet and employee reports;
• discipline at the cash desk.

Important: In 2021, those enterprises that make payments to clients, both in cash and electronic money, are required to install and register online cash registers.

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Accounting statements 2021

Annual financial statements must be submitted to the tax office no later than three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). At the same time, a mandatory copy of the annual reporting must be submitted to the statistics department (Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ). That is, as a general rule, annual financial statements must be submitted no later than March 31 of the year following the reporting year.

If the deadline for submitting reports falls on a non-working (weekend) day, submit it on the first working day following it (clause 47 of PBU 4/99).

March 31, 2021 is Saturday. Therefore, organizations (regardless of the applied taxation regime) must submit financial statements for 2017 to the Federal Tax Service and statistical authorities no later than 04/02/2018.

Rules for cash registers

In 2021, UTII changes regarding cash registers are as follows.

In order to take advantage of the benefit of deducting their cost, an individual entrepreneur must register a cash register from 02/01/2017 to 07/01/2019.

If this is catering or retail trade, then the device must be registered from 02/01/2017 to 07/01/2018.

Individual entrepreneurs can reduce the UTII tax in 2021 by these amounts when calculating for 2018-2019, but not earlier than the year the cash register is registered.

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When the right is lost

The right to UTII in 2021 disappears if the entity ceases to meet the parameters specified in the law, namely: if the number of employees has become more than 100 people, trust management agreements are used, with an increase in the share of other organizations (over 25%).

And also, if the activity changes and it is not on the list as one for which this right is provided.

UTII in 2021 for retail trade according to these parameters has not undergone any changes.

After losing the right, a businessman can close his business or immediately switch to a different taxation system, choosing it from among those available according to his parameters, for example, the simplified tax system and submitting the appropriate documents to the tax authorities.

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How to deregister

If the imputed activity under UTII for an LLC is terminated in 2021, then the payer, within 5 days after its completion, must submit a UTII form in 2021 to the tax authorities in the form (organization). The same applies to individual entrepreneurs (form No. 4).

The filing rules are standard: at the place of registration or at the place of registration for distribution trade and transportation.

The payer is removed from the form within a 5-day period from the date of submission of the notification to the inspection.

It should be noted that all actions can be carried out through the MFC; applications can also be submitted through the government services website.

In these cases, you need to take into account the time required to transmit information to the Federal Tax Service, so the period may increase by several days.

Important: You can change UTII to another regime only from the beginning of the next year, except in situations where an “imputed” business is terminated, an individual entrepreneur or organization is liquidated, and also when the conditions do not meet the requirements for this type of taxation.

A single tax on imputed activity is ideal for small businesses.

Its advantages: simple reporting, the amount of UTII in 2021 is stable and it is possible to deduct insurance premiums from it.

It is planned to abolish it and remove it from the n/o system, but this has not yet been done.

Regarding UTII in 2021, the changes and news for retail trade are encouraging - this regime has been extended until 2021.

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How to calculate UTII. Calculation of the amount of tax on UTII

To whom to report

Any entrepreneur operating officially works with several structures at once. Individual entrepreneur reports on UTII:

1. To the Tax Office, submitting quarterly reports on imputed income and taxes on it.
2. In the Pension Fund, paying insurance premiums for yourself. If in reporting on UTII during the year an individual entrepreneur shows revenue of more than 300 thousand rubles, then he will be obliged to donate 1% of the proceeds to the Pension Fund.
3. In Rosstat, annually providing information on the average number of employees.
4. In the Social Insurance Fund, if the individual entrepreneur has employees (further you can find out about registering an individual entrepreneur with employees).

Individual entrepreneur without employees

If an entrepreneur does not have hired workers, then his package of reporting documents The reporting of individual entrepreneurs on UTII is based on its own principle. The single tax on imputed income is calculated quarterly; accordingly, no later than the 20th day of the month following the reporting month, the entrepreneur is obliged to report to the Tax Office, and pay taxes by the 25th day of the same month. The tax return is prepared taking into account the basic yield, the deflator coefficient and the local coefficient.

The formula for calculation looks like this:

DB x K1 x K2 (F1 + F2 + F3) x 15%.

Let's look at it in detail to make it easier to understand.

DB is the basic return. Determined for each type of activity separately. For example, for catering establishments with service halls, this figure is 1000.

K1 is a deflator coefficient established by our government annually. For UTII in 2015 it is equal to 1.798.

K2 is a local coefficient that is set by city authorities, wanting to facilitate the conditions for running any type of business, or to obtain maximum taxes from it. This coefficient varies from 0.01 to 1. Let's assume that it is equal to 0.5.

F1, F2, F3 are physical indicators in the first, second and third months of the quarter. What is considered a physical indicator is determined by the Russian government. For example, for the same catering establishments, this is the area of ​​the service hall. Let's say the area of ​​the service hall is 22 square meters.

As a result, the formula for calculating UTII tax for such an establishment will look like this:

1000 X 1.798 X 0.5 (22 + 22 +22) X 15% = 8,900 rubles per quarter.

After making such calculations, the entrepreneur fills out a tax return. This can be done using special online services that will minimize the possibility of errors. After the declaration has been generated, it must be taken to the Tax Office at the place of registration, and then the tax must be paid. The reporting of individual entrepreneurs on UTII without employees is minimal and is limited only to this declaration. After this, the entrepreneur is free from all reports for three months and works quietly.

The tax office will definitely check the information received from the entrepreneur. During the on-site inspection, physical indicators will be measured and, if necessary, the tax amount will be recalculated. If an entrepreneur has paid more than he should have, he will not receive his money back. If the tax office reveals that the tax base has been understated, it may force you to pay the missing amount, penalties and fines.

Individual entrepreneur with employees

There is a little more reporting here. To the package of documents that an individual entrepreneur submits for UTII, reporting to the Pension Fund and the Social Insurance Fund is also added. For each of his employees, an individual entrepreneur keeps a personalized record of paid contributions. In addition, before January 20, the entrepreneur is required to submit information on the average number of employees to Rosstat.

To generate reporting for employees, you can also use special Internet services that facilitate this process. There is also an option to delegate these functions to an incoming accountant. For this he will charge up to several hundred rubles for each employee. Without special education, it is quite difficult to understand the calculation of working days, vacation pay and sick leave. Internet services allow you to solve this issue, but often this function is provided on a paid tariff, which can cost up to 10 thousand rubles per year.