Filling out an application for transfer to a patent No. 12 (150) 2014. Practical newspaper for entrepreneurs

Title page
Section 1. Information about the type of business activity
Sheet A. Information about the place of business activity
Sheet B. Information on vehicles used in carrying out the types of business activities specified in subparagraphs 10, 11, 32 and 33 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation
Sheet B. Information on each object used in carrying out the types of business activities specified in subparagraphs 19, 45, 46, 47, 48 and 65 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation

Title page

The title page of the application is filled out by the entrepreneur, except for the section “To be filled out by a tax authority employee .

The “Tax Authority Code” field indicates the code of the tax authority to which the application is being submitted.

In the fields “Last name”, “First name”, “Patronymic” after the words “In accordance with Chapter 26.5 “Patent taxation system” of the Tax Code of the Russian Federation, an individual entrepreneur” the surname, first name and patronymic (if any) of the individual entrepreneur are indicated in accordance with the document certifying personality.

The field “OGRNIP” indicates the main state registration number of the individual entrepreneur, reflected in the certificate of state registration of an individual as an individual entrepreneur.

Attention! “OGRNIP” field is not filled in if the application is submitted simultaneously with the documents submitted when registering an individual as an individual entrepreneur.

In the next field, after the words “requests to issue a patent from__ to__,” the start and end dates of the patent are indicated. A patent is issued from any day of the month for any number of days, but not less than a month and within a calendar year.

Attention! The start date of the patent is not indicated if the application is submitted simultaneously with the documents submitted when registering an individual as an individual entrepreneur.

“On __ pages” field automatically indicates the number of pages of this application. Then, after the words “with the attachment of supporting documents or their copies on __ sheets,” the number of sheets of a copy of the power of attorney confirming the authority of the individual entrepreneur’s representative is reflected (if the application is submitted by the individual entrepreneur’s representative).

In the section of the title page “I confirm the accuracy and completeness of the information:” the following is indicated:

“Manager” - if the application is submitted by an individual entrepreneur,
“Authorized representative” - if the document is submitted by a representative of the individual entrepreneur. In this case, the full name of the representative, the name and details of the document confirming his authority are indicated.

When filling out the “Telephone” , indicate the telephone number at which the applicant can be contacted.

Attention! If a person is registered in the SBIS system, then almost all fields are filled in automatically.

Section 1. Information about the type of business activity

In the field “in relation to the type of business activity carried out by him”, the full name of the type of business activity established by law of the constituent entity of the Russian Federation, which the individual entrepreneur plans to carry out on the basis of a patent, is indicated.

If the law of a constituent entity of the Russian Federation combines in one patent types of business activities in the field of livestock farming, crop production and (or) services provided in these areas, the individual entrepreneur planning to carry out these types of activities indicates both types of activities.

In the field “Identification code of the type of entrepreneurial activity established by law of the constituent entity of the Russian Federation,” the code of the type of entrepreneurial activity that is planned to be transferred to a patent is selected from the corresponding classifier.

In the field “The specified type of business activity is carried out:” select:

“1” - if the activity is carried out with the involvement of hired workers, incl. and under GPC agreements;
“2” - if the activity is carried out without the involvement of hired workers.

The field of the same name indicates the average number of employees.

Attention! If hired workers are not involved, then “0” is indicated in the field.

In the “Individual entrepreneur applies the tax rate” , the size of the established rate and a link to the norm of the regional law (if any) are indicated.

Attention! This field is filled in only if reduced tax rates are applied to individual entrepreneurs. So, in Crimea and Sevastopol in 2017-2021. a reduced rate of 4% applies. In addition, regional authorities can set a 0% rate for certain types of business activities.

KVPDP classifier

In order to streamline the list of types of activities for a patent, the tax service, by order dated January 15, 2013 N ММВ-7-3/ [email protected] , approved a special Classifier. This document is frequently updated because it takes into account all changes in regional laws on the patent tax system.

Especially many innovations were introduced in 2021, because new types of activities have appeared on the PSN. For example, retail trade was previously allowed only in areas of no more than 50 square meters. meters. Now a patent can be obtained for a store with an area of 50 to 150 square meters. meters, but this is recognized as a different type of activity.

To understand how to find the code you need in the classifier, you need to understand its structure. In essence, the KVPDP is simply a very large table that lists all possible types of activities for each region and the details of the relevant law.

The first three columns of this table form the required identification code. It consists of:

code of the type of business activity;
code of the subject of the Russian Federation;
serial number of the type of activity.

The next column provides the full name of the type of activity, followed by the details of the regional law and the expiration date. This is what the CVPDP table looks like.

The current version of the classifier can be found at the link below.

Classifier of types of entrepreneurial activities for 2021

This document is also available on the official website of the Federal Tax Service in the section dedicated to the patent tax system of a particular region.

Sheet A. Information about the place of business activity

Information is filled in for each place of patent activity.

Attention! The specified information is not filled out if the individual entrepreneur plans to carry out such types of business activities as:

provision of motor transport services for the transportation of goods;
provision of motor transport services for the transportation of passengers;
leasing (renting) residential and non-residential premises, land plots;
provision of services for the transportation of passengers by water transport;
provision of services for the transportation of goods by water transport;
retail trade carried out through stationary retail chain facilities with trading floors;
retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
public catering services provided through public catering facilities;
catering services provided through facilities that do not have a customer service area;
activities of vehicle parking.

In the field “Code of the subject of the Russian Federation of the place of business activity”, select the code of the subject in whose territory the individual entrepreneur carries out business activities.

Attention! It is not allowed to indicate two or more entities in one application. The field “Code of the tax authority at the place of business activity” is filled in if the individual entrepreneur does not have a specific address for the place of carrying out his activities and is not registered with the tax authorities in the subject in which he plans to carry out activities, at his place of residence or as a taxpayer using PSN .

Attention! If line 010 indicates the address of the place of business activity, then this field is not filled in.

Line 010 indicates the address of the place of business activity: code of the subject of the Russian Federation, locality, street, house number, etc.

Attention! Line 010 indicates all addresses of places of business activity located on the territory of one constituent entity of the Russian Federation. If there is no specific address, this line is not filled in.

Classifier of activities for PSN

Classifier of types of business activities for which a patent is applied

An entrepreneur, having decided according to the Classifier the type of activity that he wants to carry out on the basis of a patent, indicates in the application for a patent the name of the type of business activity established by the law of the constituent entity of the Russian Federation and the corresponding code (in the recommended application form No. 26.5-1, approved by order Federal Tax Service of Russia dated December 14, 2012 No. ММВ-7-3/ [email protected] , a field is provided for entering it).

Departmental Federal Tax Service of Russia Classifier of types of business activities in respect of which the law of the constituent entity of the Russian Federation provides for the use of a patent taxation system (KVPDP) (hereinafter referred to as the Classifier) was approved by order of the Federal Tax Service of Russia dated January 15, 2013 No. ММВ-7-3/ [email protected]

The classifier is an integral part of the System of classification and coding of technical and economic information and was developed in accordance with the Regulations on a unified system of classification and coding of technical, economic and social information of the Federal Tax Service of Russia (Order of the Ministry of Taxes of Russia dated June 2, 2003 No. BG-3-13/285).

The classifier is intended to identify types of business activities in respect of which the law of the constituent entity of the Russian Federation provides for the use of a patent taxation system.

The objects of classification are types of business activities in respect of which the law of the constituent entity of the Russian Federation provides for the use of a patent taxation system.

The classifier is a systematized set of names of types of business activities and their codes. Structurally, it consists of an identification block and a naming block.

The code designation includes three facets (code of the type of business activity, code of the subject of the Russian Federation, serial number (code) of the type of business activity established by the law of the subject of the Russian Federation by differentiating the type of activity whose code is indicated in the first facet).

When coding:

— the code for the type of business activity is assigned in accordance with the number of subparagraph 2 of Article 346.43 of the Tax Code of the Russian Federation, which provides for the type of business activity in respect of which the patent tax system is applied (codes 01, 02, 03,..., 47, 99). Code “99” is indicated if the type of business activity relates to household services in accordance with the All-Russian Classifier of Services to the Population 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 No. 163 (hereinafter referred to as OKUN), and is not specified in paragraph 2 of the article 346.43 of the Code. The list of business activity codes in accordance with the number of subparagraph 2 of Article 346.43 of the Tax Code of the Russian Federation is given in section 5 of the description of the classifier;

— the code of the subject of the Russian Federation is assigned in accordance with the Departmental Directory of the Federal Tax Service of Russia “Subjects of the Russian Federation” (SSRF), approved by order of the Ministry of Taxes of Russia dated March 25, 2002 No. BG-3-13/149

— the serial number (code) of the type of activity is assigned in accordance with the order of types of entrepreneurial activities established by the law of the constituent entity of the Russian Federation by differentiating the type of activity whose code is indicated by the first two digits. These types of activities are numbered in order, starting from 01, 02, 03...99.

The classification and coding system adopted in the Classifier makes it possible to expand existing groupings of classification objects within certain types of business activities, as well as introduce new groupings in cases of changes and additions to legislative acts and regulations.

The names block consists of two subblocks:

— name of the type of business activity established by the Law of the constituent entity of the Russian Federation;

- basis - reference to the norm of the Law of the constituent entity of the Russian Federation.

Below are activity codes for the Krasnoyarsk Territory.

CLASSIFIER of types of business activities in respect of which the law of the KRASNOYARSK REGION provides for the use of a patent taxation system (PTSTP)

Business activity code	Code of the subject of the Russian Federation	Serial number (code) of the type of activity	Name brief complete	Base
01	24	01	repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear	paragraph 1 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
02	24	02	shoe repair, cleaning, painting and sewing	paragraph 2 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
03	24	03	hairdressing and beauty services	paragraph 3 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
04	24	04	dry cleaning, dyeing and laundry services	paragraph 4 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
05	24	05	production and repair of metal haberdashery, keys, license plates, street signs	paragraph 5 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
06	24	06	repair and maintenance of household radio-electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products	paragraph 6 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
07	24	07	furniture repair	paragraph 7 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
08	24	08	services of photo studios, photo and film laboratories	paragraph 8 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
09	24	09	maintenance and repair of motor vehicles and motor vehicles, machinery and equipment	paragraph 9 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
10	24	10	provision of motor transport services for the transportation of goods by road	paragraph 10 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
11	24	11	provision of motor transport services for the transportation of passengers by road - taxi services	clause 11.1 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
11	24	12	provision of motor transport services for the transportation of passengers by road (except for taxi services)	clause 11.2 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
12	24	13	renovation of housing and other buildings	paragraph 12 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
13	24	14	services for installation, electrical installation, plumbing and welding works	paragraph 13 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
14	24	15	services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing	paragraph 14 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
15	24	16	services for training the population in courses and tutoring	paragraph 15 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
16	24	17	services for supervision and care of children and the sick	paragraph 16 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
17	24	18	services for receiving glassware and secondary raw materials, with the exception of scrap metal	paragraph 17 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
18	24	19	veterinary services	paragraph 18 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
19	24	20	renting out your own residential real estate	clause 19.1 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
19	24	21	leasing (renting) your own non-residential real estate	clause 19.2 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
20	24	22	production of folk arts and crafts	paragraph 20 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
21	24	23	other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's utensils and pottery, protection of gardens, vegetable plots and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; binding, stitching, edging, cardboard work; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices)	paragraph 21 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
22	24	24	production and restoration of carpets and rugs	paragraph 22 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
23	24	25	jewelry repair	paragraph 23 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
24	24	26	embossing and engraving of jewelry	paragraph 24 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
25	24	27	monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD	paragraph 25 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
26	24	28	residential cleaning and housekeeping services	paragraph 26 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
27	24	29	residential interior design and decoration services	paragraph 27 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
28	24	30	conducting physical education and sports classes	paragraph 28 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
29	24	31	porter services at railway stations, bus stations, air terminals, airports, sea and river ports	paragraph 29 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
30	24	32	paid toilet services	paragraph 30 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
31	24	33	home cooking services	paragraph 31 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
32	24	34	provision of services for the transportation of passengers by water transport	paragraph 32 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
33	24	35	provision of services for the transportation of goods by water transport	paragraph 33 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
34	24	36	services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation)	paragraph 34 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
35	24	37	services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work)	paragraph 35 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
36	24	38	green farming and decorative floriculture services	paragraph 36 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
37	24	39	management of hunting and hunting	paragraph 37 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
38	24	40	engagement in medical or pharmaceutical activities by a person licensed for these types of activities	paragraph 38 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
39	24	41	carrying out private detective activities by a licensed person	paragraph 39 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
40	24	42	rental services	paragraph 40 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
41	24	43	excursion services	paragraph 41 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
42	24	44	ritual services	paragraph 42 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
43	24	45	funeral services	paragraph 43 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
44	24	46	services of street patrols, security guards, watchmen and watchmen	paragraph 44 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
45	24	47	retail trade carried out through stationary retail chain facilities with a sales floor area of no more than 50 square meters for each trade facility	paragraph 45 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
46	24	48	retail trade carried out through objects of a stationary trading network that do not have sales floors, as well as through objects of a non-stationary trading network	paragraph 46 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756
47	24	49	public catering services provided through public catering facilities with an area of the customer service area of no more than 50 square meters for each public catering facility	paragraph 47 of the appendix to the Law of the Krasnoyarsk Territory of November 27, 2012 N 3-756