Taxi patent. Patent for passenger transportation.

Advantages of being self-employed in cargo transportation

Drivers providing cargo transportation services can become self-employed in accordance with Federal Law 422-FZ, which lists all forms of activity that fall under the new tax regime. The main conditions are the absence of hired workers and an annual income not exceeding 2 million 400 thousand rubles. Individuals engaged in transportation who have already become self-employed note the significant advantages of this situation:

• Possibility of legalizing private cargo transportation. Transportation always involves a certain amount of risk. For an illegal cargo carrier, any incident can result in proceedings with law enforcement agencies.
• Reach more clients. There is a lot of competition in the cargo transportation industry; people prefer to work with officially registered drivers.
• Possibility to provide cargo transportation services to legal entities. Self-employed people can work not only with citizens, but also with organizations and companies of any form of ownership.
• You can renounce your self-employed status at any time; to do this, simply write an application to the tax authority.
• You only need to pay in those months when the goods were transported. There is no need to pay anything during downtime.
• The tax rate is significantly lower than when registering as an individual entrepreneur.

Self-employment involves working for yourself, on a flexible schedule. You don’t have to follow your employer’s orders; you can take days off when necessary.

Self-employed registration

To register as a payer of professional income tax (PIT), the freight carrier does not need to go to the tax authorities, collect piles of documents and personally submit an application. Everything can be done online from any device with Internet access. The most popular registration method is through the “My Tax” mobile application, which was specially launched by the Federal Tax Service. Procedure:

• Download the application to your smartphone, it is available on Google Play and the App Store. You can log into the service on your computer.
• Go through authorization. This can be done using your passport by uploading a scanned copy, through the State Services Portal or the taxpayer’s personal account. You will need to enter your phone number and tax identification number.
• Take your own photo and upload it for verification.
• Confirm registration.

Other available registration methods:

• taxpayer's personal account;
• banking applications, for example Sberbank Online;
• Unified identification and authentication system (USIA) account.

How to obtain a patent for a taxi in Moscow

A patent is issued only to individual entrepreneurs, at the tax office at the place of registration (registration).

Necessary documents for obtaining (purchasing) a taxi patent:

• Your passport;
• An application form is issued to you at your tax office at your place of registration.

When receiving a patent, pay attention on the reverse side to the patent payment terms. You must pay for the patent no later than the deadline specified there (depending on your purchase period); if you pay later than the deadline established therein, the patent is considered invalid and your tax system will be applied to you.

Tax rate

For any field of activity of the self-employed, including cargo transportation, a single simplified tax rate is provided:

• 4% – when providing services to individuals;
• 6% – when working with legal entities.

If for some reason the cargo transportation did not take place and the money was returned to the customer, it is withdrawn from circulation. The overpaid amount of NPD is taken into account in the next month and minus. You don’t need to calculate anything yourself; various functions are available in the “My Tax” application or another one provided for these purposes:

• send checks to clients electronically;
• keep track of amounts due;
• interact in your personal account with tax authorities;
• pay taxes online.

A driver engaged in cargo transportation, registered as self-employed, has the right to a tax deduction in the amount of 10,000 rubles.

A separate question that interests many self-employed freight carriers is whether it is necessary to pay voluntary insurance premiums to various organizations. There are no mandatory requirements in this regard yet. Health insurance is included in the tax amount, the state transfers money for medicine without the participation of a self-employed driver. Contributions can be transferred to the Pension Fund voluntarily so that the insurance period is counted and points are awarded.

Disadvantages, pitfalls of self-employment

Any transportation of cargo must be properly documented. The self-employment system allows for the absence of an online cash register, but does not exempt you from the need to prepare transport documents. Therefore, the driver must have a waybill when transporting cargo, as well as other shipping documents. There are some other nuances that need to be taken into account:

• A self-employed driver must carry out cargo transportation only himself; third parties are not allowed to drive the vehicle. This will be considered a gross violation of the law on self-employment, since the use of hired labor is prohibited. Such actions are subject to penalties, as are late payment of taxes for cargo transportation.
• When transporting, a self-employed cargo carrier can use both his own vehicle and a leased one; there is no restriction in the legislation in this regard. In this case, the rent will not be deducted from the amount of taxable income.
• According to the law, a self-employed freight carrier cannot transport goods and accept payments for them in the interests of other persons. In this case, he must have with him a cash register from the direct seller of goods.

When deciding on the operating regime, you need to carefully weigh the pros and cons of the tax regime. Self-employment is well suited for beginner freight carriers who work only for themselves, without hired employees.

Taxi patent. Patent for passenger transportation.

It is beneficial to obtain a taxi patent for entrepreneurs who are engaged in private passenger transportation, as well as for those who work in taxi companies and rent cars. Many taxi companies operate according to a scheme that does not involve the employment of citizens as drivers, but under a service agreement with individual entrepreneurs.

If the activity is carried out with aggregators (Yandex.taxi, get taxi, etc.), then a patent must be issued for the taxi activity.

If the activity involves the transportation of passengers without the involvement of aggregators, but work under a contract for passenger transportation (for example, an agreement with a legal entity), then it is necessary to issue a patent for the provision of services for the transportation of passengers by road .

Vehicles indicated for registration of a patent can be either owned by an individual entrepreneur or under another right (rent, etc.).

Also, since 2021, the State Duma has amended the law on PSN, where the number of vehicles when using a patent has been increased from 15 to 20 units.

Conditions for using PSN for the carriage of passengers

• There are no more than 15 employees on staff

Necessary documents for the transition to PSN

• Copy of the passport of an individual entrepreneur
• Copies of TIN and OGRNIP
• A copy of the car rental agreement (leasing agreement) or STS for a car that will be used as a taxi

Take advantage of our patent registration services!

We will help you:

• determine whether your type of activity falls under the patent tax system (PTS)
• calculate the cost of a patent for your activity
• draw up the necessary documents to obtain a patent
• submit documents for obtaining a patent to the Federal Tax Service
• register an individual entrepreneur (if necessary)

Order a service for registering the transition to PSN.

Select the appropriate patent registration option

* Additionally, you will need a notarized power of attorney for our employee (approximate cost of notary services is 1200 rubles)

For taxi companies there is a special offer for registration of individual entrepreneurs + Patents for drivers - 15% discount when ordering 5 sets of documents.

Watch the passenger transportation patent video for more details.

Why is it profitable to order patent registration services from FEP?

What do you need to do to start cooperation with us?

To order a service, call us by phone or click “Order” and we will call you back and discuss the details of cooperation.

We provide services in Moscow and the Moscow region.

Is it necessary to come to our office to receive services?

We always welcome guests and are ready to meet you in our office, treating you to delicious coffee, but if you do not have enough free time, we begin work immediately after receiving the necessary documents from you by email. If you need to receive original documents from you, our specialists will be able to meet with you at a place convenient for you.

The cost of a patent (tax) for a taxi in Moscow depends on the number of employees

The cost of a patent (tax) for a taxi in the Moscow region depends on the number of vehicles used as a taxi

further on a progressive scale, but not more than 20 vehicles.

We also remind you that from January 1, 2021, patent tax can be reduced through fixed insurance premiums.

Advantages of the patent tax system:

• no need to pay tax according to the simplified tax system, VAT.
• no need to submit a tax return
• a patent can be obtained at any time. The validity period of the patent can be chosen at the discretion of the entrepreneur
• simplified accounting procedure

Still have questions? Call +7 495 162-64-24

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