How to reduce the PSN tax or what’s wrong with the tax period under the PSN?

What is the essence of the patent tax system (PTS)

A patent is the right to conduct business in a limited area. One patent is issued for one type of activity.

You can obtain a patent for any period from 1 to 12 months within a calendar year.

Only individual entrepreneurs have the right to switch to a patent. The average number of employees engaged in patent activities should not exceed 15 people, and total income should not exceed 60 million rubles per year.

A declaration is not filed on a patent. What is mandatory is to pay taxes on time and keep an Income Accounting Book (IAC), but they send it only at the request of the tax office.

Tax period under PSN

Until 2021, in general, the tax period for PSN is a calendar year. If the patent is issued for a period of less than a year, then the tax period is this period.

In 2021, the tax period for PSN is a calendar month. There remains a valid exception - if a patent is issued for a period of less than a calendar year, the tax period is the period for which the patent was issued.

At the same time, Law No. 373-FZ did not affect the norm of paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation. It says that a patent is issued for a period of 1 to 12 months. However, the calendar year is no longer designated as the tax period for PSN.

In 2021, the tax period for PSN may be:

• calendar month;
• a period of less than a year for which the patent was issued.

That is, if the patent was issued for a calendar year, then the tax period is a calendar month. If the patent was issued for an incomplete year, then the tax period is the term of the patent. Nothing is said about the tax period - the calendar year.

How to calculate tax and what is potential income

The patent system is called the sister of UTII, because the amount of tax also does not depend on actual income.

Cost of a patent per year: potential income (PI) × 6%. In Crimea and Sevastopol the rate is 4%, during tax holidays it is 0%.

Potential income is the tax base. The potential income figure is taken from the regional law. Actual income may exceed potential income; they do not affect each other.

It is not necessary to understand formulas: the tax office website has a convenient calculator for calculating the cost of a patent.

Patent and individual entrepreneur contributions for pension insurance

If the potential income of an individual entrepreneur applying the patent tax system for the billing period (year) does not exceed 300,000 rubles, then such an individual entrepreneur pays insurance contributions for pension insurance in a fixed amount established by Article 430 of the Tax Code of the Russian Federation.

If the amount of potential income for the billing period (year) exceeds 300,000 rubles, an additional contribution of 1% is paid on the excess amount.

Example For 2021, an individual entrepreneur had the amount of potential income for all patents amounting to 800,000 rubles. Consequently, he will have to pay a fixed contribution to pension insurance in the amount of 32,448 rubles (Article 430 of the Tax Code of the Russian Federation) and 1% of the amount exceeding 800,000 - 300,000 = 500,000 rubles in the amount of 5,000 rubles. Total payable for pension insurance for 2021: 32,448 + 5,000 = 37,448 rubles.

How the patent will change in 2021

On November 23, the President signed Federal Law No. 373 on changes to the patent taxation system. The amendments come into force on January 1, 2021.

The point of the changes is to make the transition from UTII to patent convenient.

To achieve this, we expanded the list of activities at PSN and increased the maximum area of ​​the hall for retail and catering from 50 to 150 square meters. And most importantly, they allowed the cost of a patent to be reduced by insurance premiums.

Entrepreneurs will not have to rack their brains with choosing a tax regime. Almost everyone who works on imputation will be able to transfer their business to a patent from January 1, 2021.

Reducing PSN tax on insurance premiums

Law No. 373-FZ allows individual entrepreneurs, from January 1, 2021, to reduce the amount of PSN tax calculated for the tax period by the following amounts:

• compulsory insurance premiums, including “injury” premiums paid in this tax period (within the limits of the calculated tax amounts);
• expenses for payment of sick leave benefits for days paid by the employer (the first 3 days of sick leave);
• payments under contracts of voluntary personal insurance of employees in case of temporary disability - also for sick days paid by the employer.

Insurance premiums and sick leave benefits reduce the SIT tax only when they relate to employees engaged in activities transferred to the SIT.

Regions will decide for themselves what types of activities a patent can be used for

Now in st. 346.43 of the Tax Code of the Russian Federation specifies a closed list of 63 types of activities under a patent; regions have the right to supplement it with household services.

From January 1, 2021, the list will be expanded to 80 types of activities and it will become recommended, and regions will independently determine the types of activities under a patent. This means that in a particular region there may be more of them than in NK, or maybe less. In addition, local authorities may introduce additional restrictions on the physical indicators of a business: the area of ​​sales floors, the number of vehicles, and others.

To determine if the patent system is right for you, check the law in your region or simply open a calculator.

Due to the fact that amendments to the Tax Code were adopted only at the end of November, not all regions had time to make changes to their laws. For the same reason, the calculator for calculating the cost of a patent has not yet been updated. Even if a new law does not appear in your region until the end of the year, the tax will be calculated according to the 2021 rules and the patent will still be issued.

Article: how to find out the cost of a patent in your region and where to find local law

Temporary patents for former "imputed"

The expansion of the PSN implies that local authorities must adopt new laws before January 1. For those entities where the authorities do not have time to do this, they have come up with temporary patents. They are issued for a period of 1 to 3 months with a validity period from January 1 to March 31, 2021.

Individual entrepreneurs who used UTII by type of activity in the fourth quarter of 2021 will be able to buy them:

• retail trade and catering on an area from 50 to 150 square meters,
• parking lots,
• car services, car washes.

For them, the cost of a patent will be calculated using the formula:

Where:

What you can't do on a patent

From January 1, 2021, the Tax Code will contain a list of types of activities for which the use of a patent is prohibited. Regions are required to comply with these restrictions.

1. Retail trade and catering with a hall area of ​​more than 150 square meters.
2. Wholesale trade and work under supply contracts.
3. Freight and passenger transportation, if the individual entrepreneur owns or leases a fleet of more than 20 cars.
4. Securities transactions, credit and financial services.
5. Production of excisable goods, extraction and sale of minerals.
6. Activities under a simple partnership agreement or a property trust management agreement.

The patent also prohibits the sale of labeled medicines, furs and shoes. This restriction continues to apply in 2021.

More activities and fewer restrictions

Currently, the list of activities allowed for PSN is established by the Tax Code. In the new edition, the list has expanded: it has also added species that are still covered by UTII. For example, parking services or household services.

But most importantly, now the list in the Tax Code is only advisory in nature. The final list of areas is determined by the region - local authorities can supplement and change it.

It is important that these species are not subject to restrictions:

• activities under agreements of simple partnership or trust management of property;
• production of excisable goods, extraction and sale of minerals;
• wholesale trade and trade under supply contracts;
• freight and passenger transportation, if more than 20 vehicles;
• securities transactions, credit and financial services;
• for retail and catering, the area of ​​the halls is no more than 150 square meters. meters (similar to UTII).

Reducing the cost of a patent for insurance premiums

Previously, the patent system did not allow tax reductions on contributions and sick pay. Because of this, the patent was unprofitable for many.

In 2021, entrepreneurs can deduct from their tax amount:

• insurance premiums for yourself;
• employee contributions;
• temporary disability benefits paid for employees (the first three days of sick leave at the expense of the employer).

The principle is the same as for the simplified tax system and UTII. Individual entrepreneurs without employees have the right to reduce tax by 100%, employers - up to 50%. It is important that employees are engaged specifically in patent activities.

Contributions reduce tax if paid during the patent period. If more fees are paid than the patent is worth, the balance can be used to reduce other patents during the calendar year.

For example, an entrepreneur without employees bought a patent from January 1 to March 31, 2021. The tax amount is 8,000 rubles. On March 1, he paid 10,220 rubles in insurance premiums. This is more than the cost of the patent, so there is no need to pay tax. The individual entrepreneur will be able to use the balance of 2,220 rubles to reduce the next patent, but only until the end of 2021.

To reduce the tax you need to send a notice. The Federal Tax Service has not yet determined the electronic format; the current form is recommended. The completed document can be submitted in several ways:

• take it to the inspectorate in person;
• send by mail with a description of the attachment;
• transmit via the Internet, signing with an electronic signature (if you send by letter via Elba, check with the inspector whether he is ready to accept the notification in this form).

A patent issued for a period of 6 to 12 months can be paid in two parts: ⅓ of the cost is transferred within 90 days from the beginning of the patent term, and ⅔ until the end of its validity period. It may happen that the first payment under the patent occurs earlier than the payment of insurance premiums. As a result, there will be an overpayment. It can be returned or offset against future payments for a patent or other taxes.

Article: What to do with overpayment or tax debt

Is it possible to reduce PSN by insurance premiums when combining modes?

The PSN tax is reduced on insurance premiums paid for employees engaged in the types of activities stated in the patent. Amounts paid for employees engaged in activities carried out under other regimes are not taken into account. Thus, when combining regimes, for example, simplified taxation system and PSN, insurance premiums will need to be distributed by type of activity.

Example

Individual Entrepreneur Perevalov has 5 employees, of which 2 people work in activities declared under a patent, 3 people work under the simplified tax system. For each of them, Perevalov transfers 5,000 rubles. contributions monthly. The cost of a patent per month is 30,000 rubles. To reduce the tax on PSN, Perevalov stated only 10,000 rubles paid during the period of validity of the patent (for two people, 5,000 rubles each), so he will pay tax on PSN: 30,000 - 10,000 = 20,000 rubles.

There are no official explanations yet on how to correctly distribute fixed individual entrepreneur contributions and amounts for employees working simultaneously in different fields in such a situation. Considering that doubts and ambiguities in the rules are interpreted in favor of the taxpayer (Clause 7, Article 3 of the Tax Code of the Russian Federation), it can be recommended to distribute these contributions according to the share of revenue received for each type of activity.

Transitional patents for former patents

The authors of the amendments to the Tax Code of the Russian Federation insured themselves in case some regions do not have time to adopt their laws on patents before January 1, 2021. They proposed temporary rules for four types of activities.

Transitional conditions apply to individual entrepreneurs who applied UTII in the 4th quarter of 2021 for the same type of activity. Such a patent will be issued for a period of 1 to 3 months, but no later than March 31, 2021.

Until the date of entry into force of the regional law, the tax office will calculate potential annual income (AP) using a temporary formula:

12 × DB × FP × K1 × 15/6 ×0.5.

K1 is always 2.005, this is the coefficient for UTII for 2021. It is the same for all types of activities.

For example, let’s calculate the tax for retail and catering.

❎ A patent for a store with an area of ​​80 square meters for a period of 3 months costs 64,962 rubles:

Annual PD = 12 × 1800 × 80 × 2.005 × 15/6 × 0.5 = 4,330,800 rubles.

Cost of a patent for 3 months: 4,330,800 / 12 × 3 × 6% = 64,962 rubles.

❎ A patent for a cafe with a hall area of ​​120 square meters for the first three months of 2021 will cost 54,135 rubles:

Annual PD = 12 × 1000 × 120 × 2.005 × 15/6 × 0.5 = 3,609,000.

Patent for 3 months: 3,609,000 / 12 × 3 × 6% = 54,135.

If you received a transitional patent, and after that the region published a law, your patent will not be canceled and its value will not be recalculated.

It is not yet clear when it will be possible to obtain a transitional patent; we are waiting for clarification from the tax office.

If the region adopts its law before December 31, 2021, the tax office will calculate the tax using the usual formula: PD × 6%. In this case, they will simply take the amount of potential income from the regional law - without complex conversions to coefficients.

Patent changes in 2021

On November 11, the State Duma adopted the long-awaited changes to the Tax Code in the third and final reading. These changes determine new conditions for the application of the patent system of taxation for individual entrepreneurs for 2021 and subsequent years.

Now the bill must be approved by the Federation Council and signed into law by the President.

Significant changes are being made to the PSN, and most importantly, the PSN becomes a more profitable taxation system for UTII students than the simplified tax system for use from January 1, 2021.

Let's take a closer look at the main changes to the patent.

Reducing the amount of tax on a patent by the amount of insurance premiums

One of the main changes is the ability to reduce the amount of tax on the amount of insurance contributions for compulsory pension insurance, social insurance, medical insurance, and sick leave benefits.

The main conditions for applying the deduction, as when applying UTII:

• the tax on contributions is reduced within the calculated amounts (that is, overpayment of contributions does not reduce the tax, it will first have to be returned and repaid);
• contributions must be paid in a given tax period - that is, during the period of validity of the patent;

the specified insurance payments and benefits reduce the amount of tax if they are paid for employees engaged in activities under the patent.

Just like in UTII, the limitation on the amount of deduction remains: individual entrepreneurs with employees can reduce the tax by no more than 50%.

If an individual entrepreneur does not involve hired workers when applying PSN, he reduces the patent tax by the entire amount of insurance premiums paid “for himself.” Do not forget about only two mandatory conditions - contributions must be paid during the validity period of the patent and they are taken into account only within the calculated amounts.

If an entrepreneur received several patents in a calendar year, and for one of the patents the amount of contributions paid exceeded the permissible deduction amount, the tax for other patents valid in the same calendar year can be reduced by this excess. The balance of the unused deduction for insurance premiums cannot be carried over to the next calendar year.

How to apply the deduction correctly?

It will be necessary to send to the Federal Tax Service inspectorate, where the patent activity is carried out, a notice of a reduction in patent tax by the amount of contributions paid. As in other cases, notice will be given in writing or electronically. For what period is not established by law. The procedure for submitting this notification and its form must now be approved by the Federal Tax Service. But, in fact, such a notification must be sent to the tax office before the deadline for paying the tax on the patent. The Tax Code also does not limit the number of times this notification can be submitted. In case of an error in payment of contributions or for some other reason, the tax office will refuse to reduce the tax (which you will have to be officially notified about), but you will be able to send the notification again.

If you pay the tax amount before it is reduced, you will have an overpayment that can be refunded or offset.

Changes for retail and catering

Another important change is the increase in the maximum size of the sales area (for retail trade) and the area of ​​the customer service area (for catering) to 150 square meters for the use of PSN (previously it was 50 sq.m). This norm now also corresponds to UTII.

This change will allow a huge number of entrepreneurs, as before when applying UTII, to pay tax in a fixed amount, regardless of real income.

Activities. Changes

1. The types of activities for the application of PSN are established by regional authorities

The legislator abandoned the closed list of activities in the Tax Code. The list of activities will now be determined by laws at the regional level. And the list of activities specified in the Tax Code will, in fact, serve as a guideline, a recommendation. The main thing is that these types of activities comply with the Tax Code of the Russian Federation and OKVED (if they are not specified in the Tax Code of the Russian Federation).

2. Prohibition on the use of certain types of activities

The legislator has determined the types of business activities in respect of which PSN cannot be applied:

in joint activities (creation of a simple partnership);

in the production of excisable goods;

in the extraction and sale of minerals;

for credit and financial services;

for wholesale trade and trade under supply contracts.

3. List of patent activities and the Law on the application of CCP

A list of patent activities is also needed for the Law on the Application of CCP (54-FZ). This Law establishes the right of individual entrepreneurs not to use cash registers. Law 54-FZ contains a reference to specific types of patent activities specified in the Tax Code of the Russian Federation.

4. Restrictions for certain types of activities

Similar restrictions have been established as for UTII:

• by the number of vehicles that the individual entrepreneur uses when transporting goods and passengers - no more than 20 vehicles;
• in terms of sales area for retail facilities - no more than 150 sq.m;
• the area of ​​the customer service hall for catering is no more than 150 sq.m.

Some restrictions are related to the person to whom the service is provided - the population or organization (IP). The following has been added to certain types of activities: “by individual order of the population.” That is, if previously there was no such restriction, and services within the framework of a patent could be provided to both the population and organizations and individual entrepreneurs, now, as with UTII, only the population can be the recipient of the service.

This change affected:

• repair and tailoring of various products;
• repair of household appliances, repair and manufacture of metal products;
• Repair of residential and non-residential buildings was limited to the concept of “existing”.

Renting out real estate

Good news for those who are engaged in the business of leasing residential and non-residential premises and land plots. Now restrictions on the right of ownership have been lifted - from 01/01/2021, a patent can be used when leasing, regardless of the right of ownership of the object - both own and leased real estate.

Expanding the list of patent activities

The law expanded the list of patent types of activities from 63 to 80. This is mainly due to the detailing and specification of the types of activities already included in the Tax Code of the Russian Federation. But there are also completely new ones. For example, it is now possible to obtain a patent for the activities of parking lots for vehicles.

Transition period for UTII payers

It may happen that the authorities of the constituent entities of the Russian Federation will not have time to timely introduce the innovations of the federal authorities into their laws on the patent tax system. It is for such regions in which the updated patent will not come into force on January 1, 2021, that the Legislator has provided a special procedure for calculating the annual cost of the patent.

Such temporary patents have been introduced for individual entrepreneurs if the individual entrepreneur applied UTII for the following types of activities in the fourth quarter of 2021:

• parking lot activities
• retail trade in retail facilities with a sales floor area of ​​more than 50 square meters
• catering in cafes (restaurants, etc.) with a customer service area of ​​more than 50 square meters
• vehicle repair and maintenance

The above patent will be issued until the date of entry into force of the updated regional laws on PSN. In general, the validity period of such patents is limited to March 31, 2021.

The amount of potential annual income for calculating the cost of a “temporary” patent will be calculated using the formula:

Basic return x 12 months. X FP x K1×15/6×0.5, where

DB - basic yield. It corresponds to activities on UTII. For retail - 1800 rubles. for 1 sq.m., catering - 1000 rubles. for 1 sq.m., car repair - 12,000 rubles. for each employee (plus the individual entrepreneur himself), for parking lots - 50 rubles. per sq.m.

FP - physical indicator (sq.m - for retail, catering and parking, number of employees - for auto repair);

K1 - deflator coefficient for UTII, set for 2021 -2.005;

15/6 - conversion factor for the tax rate of UTII and PSN;

0.5 is a reduction factor.

Please note insurance premiums for 2021

All individual entrepreneurs must, by December 31, 2020, correctly calculate and pay insurance premiums for compulsory health insurance and compulsory medical insurance to the budget in a fixed amount. If you do not pay insurance premiums by December 31, 2020, you may lose the right to reduce the single tax under the simplified tax system and UTII by the amount of contributions paid “for yourself.” And if you overpay contributions in 2021, you will not be able to reduce the tax for 2021 by the amount of the overpayment, since you can only reduce the tax on contributions within the calculated amounts. You will also lose the right to a tax reduction in 2021 by the amount of contributions paid in 2021 - the tax was actually paid in a different tax period, not in 2021.

Thus, before the end of 2021, you need to check your insurance premiums. And if necessary, pay additional fees, or write an application for a refund of the overpaid amount of fixed fees. This is especially true for entrepreneurs who are eligible for tax benefits due to COVID.

The federal authorities have established new rules for the use of PSN. Now it's up to the regions.

The law has already been adopted in the Kaliningrad region; in our article you can see specific calculations of the cost of a patent for this region.

But in any case, many UTII payers have already received an answer to the main question of “2021” - what tax regime to replace UTII.

Update dated December 14. The deadline for filing a patent application has been extended from January 1, 2021.

An application for a patent must be submitted no later than 10 days before the start of application of the PSN. A patent is issued from any date of the month specified by the individual entrepreneur in the application for a patent, for any number of days, but not less than a month and within a calendar year.

Please note that if you want to apply a patent from the beginning of 2021, then such an application can be submitted until December 31, 2020.

And when switching from the simplified tax system to a patent within a year for one type of activity, there are nuances.

If you have already decided that the patent tax system is suitable for you, then read our article where we talk in detail about the procedure for maintaining tax accounting under PSN.

And if you don’t want to figure it out, then leave a request for service with our company. Our specialists will be happy to take on the hassle of switching to a patent, advise on how to legally reduce taxes and take on the work of maintaining your accounting and personnel records. You can get acquainted with the services we provide by following the link.

Who can work without an online cash register?

Previously, 54-FZ contained a list of types of activities on a patent for which an online cash register is required.

On the contrary, from January 1, 2021, a list of patent holders exempt from online cash registers will appear. These are the same types of activities as before, only the wording in the law changes. Instead of a check, you need to issue special documents. Here is an example of such a receipt.

What types of activities received exemption from cash registers:

• repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, tailoring and knitting of knitwear according to individual orders of the population;
• shoe repair, cleaning, painting and sewing;
• washing, dry cleaning and dyeing of textiles and fur products;
• production and repair of metal haberdashery, keys, license plates, street signs;
• repair of furniture and household items;
• services of photo studios, photo and film laboratories;
• reconstruction or repair of existing residential and non-residential buildings, as well as sports facilities;
• services for installation, electrical, sanitary and welding works;
• services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
• services for training the population in courses and tutoring;
• services for supervision and care of children and the sick;
• collection of containers and recyclable materials;
• leasing (hiring) of own or leased residential premises, as well as leasing of own or leased non-residential premises (including exhibition halls, warehouses), land plots;
• production of folk arts and crafts;
• services for the processing of agricultural, forestry and fishery products into human food and animal feed, as well as the production of various intermediate products that are not food products;
• production and restoration of carpets and rugs;
• repair of jewelry, costume jewelry;
• embossing and engraving of jewelry;
• activities in the field of sound recording and publishing of musical works;
• cleaning services for apartments and private houses, activities of households with hired workers;
• activities specialized in the field of design, decoration services;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• paid toilet services;
• services of chefs for preparing dishes at home;
• services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
• services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
• hunting, catching and shooting of wild animals, including the provision of services in these areas, activities related to sport and amateur hunting;
• carrying out private detective activities by a licensed person;
• excursion tourist services;
• organization of rituals (weddings, anniversaries), including musical accompaniment;
• organizing funerals and providing related services;
• services of street patrols, security guards, watchmen and watchmen;
• provision of services for slaughter, transportation, distillation, grazing of livestock;
• production of leather and leather products;
• collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
• processing and canning of fruits and vegetables;
• production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
• production of bakery and flour confectionery products;
• forestry and other forestry activities;
• translation and interpretation activities;
• activities for caring for the elderly and disabled;
• collection, processing and disposal of waste, as well as processing of secondary raw materials;
• cutting, processing and finishing of stone for monuments;
• development of computer software, including system software, software applications, databases, web pages, including their adaptation and modification;
• grain grinding, production of flour and cereals from wheat, rye, oats, corn or other grains;
• pet care services;
• production and repair of cooper's utensils and pottery according to individual orders of the population;
• services for the production of felted shoes;
• services for the production of agricultural implements from customer material according to individual orders of the population;
• engraving work on metal, glass, porcelain, wood, ceramics, except jewelry for individual orders of the population;
• production and repair of wooden boats according to individual orders of the population;
• repair of toys and similar products;
• repair of sports and tourist equipment;
• services for plowing gardens on individual orders of the population;
• services for sawing firewood on individual orders of the population;
• assembly and repair of glasses;
• production and printing of business cards and invitation cards for family celebrations;
• bookbinding, stitching, edging, cardboard works;
• repair services for siphons and autosiphons, including charging gas cartridges for siphons.