Individual entrepreneur’s application for transition to the patent system: new form 2021 and sample filling

Who can apply the patent tax system and on what grounds?

The patent taxation system or patent for individual entrepreneurs is the only special regime available only to individual entrepreneurs who operate in the region where the law of the constituent entity of the Russian Federation has decided to introduce a patent taxation system.

PSN can be applied simultaneously with other taxation regimes, but only in relation to the types of business activities specified in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation.

There are restrictions on the transition to a patent - the average number of employees for all types of business activities carried out by an individual entrepreneur should not exceed 15 people , annual income cannot exceed 60 million rubles .

Which tax office should I submit an application for switching to PSN?

Read also

08.12.2020

Advantages of PSN

The benefits of a patent include:

• fixed cost of a patent, which does not depend on the actual income received and is calculated based on the amount of potential annual income established by regional law, taking into account the following indicators: the number of employees or vehicles, the area of ​​a store or cafe, etc.;
• the use of PSN provides for exemption from the obligation to pay VAT and personal income tax, property tax for individuals (in terms of property used in carrying out types of business activities in respect of which the patent taxation system is applied);
• An individual entrepreneur has the right not to submit a tax return;
• stage-by-stage patent payment;
• “tax holidays” are established by regional laws for individual entrepreneurs registered for the first time as individual entrepreneurs.

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.

Conditions for using PSN

To apply the PSN, it is necessary to submit an application for the use of a patent to the tax office at the place of implementation of the planned activity.

An application is submitted for each type of planned activity no later than 10 days before the start of application of the PSN.

If an individual entrepreneur plans to apply a patent from the date of his registration as an individual entrepreneur, then an application for a patent is submitted simultaneously with the documents for registering an individual as an individual entrepreneur. In this case, the validity of the patent begins from the day of its state registration as an individual entrepreneur.

Application methods:

• personally or through a representative;
• direction in the form of a postal item with a list of attachments;
• transmission in electronic form via telecommunication channels.

A patent is issued from any date, for a period from one to twelve months inclusive, within a calendar year.

Purchasing a patent – ​​IP right

As a general rule, PSN can be applied at any time. To do this, it is enough to purchase a patent for a certain period.

Entrepreneurs who have submitted an application for a patent along with documents for registration will be registered for tax purposes as PSN payers from the date of registration. For other individual entrepreneurs – within 5 working days after the Federal Tax Service receives the application. Read more about the issuance of a patent below.

If an individual entrepreneur works on a simplified basis and does not violate the terms of this special regime, you can switch to PSN for the same types of activities from the beginning of the next calendar year (clause 6 of Article 346.13, letter of the Federal Tax Service dated September 20, 2017 No. SD-4-3/18795).

If an entrepreneur plans to engage in several types of activities at the same time, he must obtain a patent for each of them (letter of the Ministry of Finance dated 05/07/2019 No. 03-11-11/33119). Although for household services for similar types of activities, an individual entrepreneur has the right to issue one patent instead of several. This is possible if, according to the law of the subject of the Russian Federation, the amount of potential annual income can be determined for groups (subgroups) or individual types of activities related to household services (subclause 2, clause 8, article 346.43 of the Tax Code)​.

Also see “What are the benefits of a patent for individual entrepreneurs in 2021“

Patent application form according to form 26.5-1

The patent application form (Form N 26.5-1) was approved by Order of the Federal Tax Service of the Russian Federation dated July 11, 2017 No. ММВ-7-3/ [email protected] The same document regulates the procedure for filling out the form.

IP patent applications (PDF)

IP patent applications (XLS)

The application must be filled out:

• handwritten in black, purple or blue ink;
• using a computer.

It is not allowed to correct errors, double-sided printing of a paper document, or stapling together sheets of documents.

The pages of the Application and its annexes are numbered consecutively, starting from the first page.

Procedure for obtaining a patent

The procedure that an entrepreneur must follow when registering a patent is enshrined in the Tax Code. However, each region can independently determine for itself the areas of activity for which a patent can be issued.

In addition, the law determines restrictions on the number of registered employees. Thus, only those business entities that employ no more than 15 people can obtain a patent.

When an individual entrepreneur decides to use the patent system, the procedure for obtaining a patent involves drawing up and filing a special application; there is a standard form 26.5 1 for it.

This must be done 10 days before the start of trading or provision of services.
If an entrepreneur is just registering in this capacity, then this form can be submitted along with the completed papers for state registration. Attention! Each patent is acquired for a single type of activity.
If an individual entrepreneur wants to work in several directions, then a patent for each of them is purchased separately. This rule also applies to work in different regions. If you plan to conduct the same activity within several entities at once, then you also need to purchase a separate patent in each. Moreover, before obtaining a patent, you must first clarify whether the chosen activity in this region is suitable for PSN.

A patent is purchased for any period at the request of the entrepreneur, from 1 month to 1 year. After receiving the application, the Federal Tax Service must inform about its issuance within five days, or provide a reasoned refusal to do so.

Depending on the validity period of the patent, the payment procedure also differs:

• If the patent is valid for up to 6 months, the entire amount must be transferred before its termination.
• If the patent was received for a period of 6 months to 1 year, then within 90 days you need to transfer 1/3 of the amount, and then the balance before the expiration date.

Procedure and sample for filling out a patent application

A patent application consists of five sections:

• title page - general information about the entrepreneur and the validity period of the patent;
• page 002 – name of the type of activity for which the individual entrepreneur plans to obtain a patent, availability of hired personnel, tax rate;
• sheet A – information about the place of business activity;
• sheet B - information about vehicles used in carrying out activities for the transportation of goods and passengers;
• sheet B - information about the objects used in the implementation of activities for leasing premises; retail; provision of catering services.

The first two sections are completed by all applicants, and then only the section on the relevant line of business is completed.

For example, let’s fill out a patent application for an individual entrepreneur planning to provide services to the public for the supervision and care of children and the sick. The start date of activity is 07/01/2019 (6 months).

Title page

On the title page we fill in the registration data of the individual entrepreneur:

• individual number (TIN) of an individual entrepreneur;
• INFS code at the place of activity (you can find out here);
• last name, first name and patronymic of the individual entrepreneur (without abbreviations);
• OGRNIP (indicated only if the Unified State Register of Individual Entrepreneurs registration sheet has already been issued);
• full IP registration address;
• declared number of months of patent validity;
• date of commencement of application of the PSN;
• number of completed sheets.

The lower left block is intended to confirm the entered information, indicate a contact phone number and the date of submission.

Please note: a patent can be issued from 1 to 12 months within one calendar year. When obtaining a patent for a year, you must indicate 12 months, and the validity period is from the first of January. For the new calendar year, you must fill out a new application.

Page 002 Statements

We write down the full name of the type of activity and the identification code of the type of entrepreneurial activity in accordance with the “Classifier of types of entrepreneurial 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)” (approved by Order of the Federal Tax Service of Russia dated January 15, 2013 N MMV-7 -3/ [email protected] ).

Can they refuse?

No later than five days from the date of registration by the inspectorate of the application for the transition to a patent taxation regime, the tax office is obliged to issue the applicant a patent or send a notice of refusal to issue it (clause 3 of Article 346.45 of the Tax Code of the Russian Federation).

The Tax Service Inspectorate has the right to refuse to grant a patent for four reasons:

1. The application for a patent indicates a type of business activity that is not included in the list of works approved by the law of the subject in whose territory the patent regime is applied.
2. The period of use of the regime specified in the application contradicts paragraph 5 of Art. 346.45 of the Tax Code of the Russian Federation (a patent is granted in the period from 1 to 12 months during a calendar year).
3. The conditions for the transition to a patent taxation system established by paragraph. 2 clause 8 art. 346.45 of the Tax Code of the Russian Federation - if the right to a patent is lost, the transition can be made the following year.
4. If an entrepreneur has a tax arrears due to the use of a patent.

Source:

People's Advisor

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patent tax system application for a patent application for transition to PSN

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