How to fill out an application for the simplified tax system. Instructions for 2021.

Submitting an application

Note!

To switch to the simplified tax system in 2021 from another tax regime, you had to submit a notification to the Federal Tax Service in Form 26.2-1
by December 31, 2021.
If you have not done this, then you will be able to switch to the simplified tax system only from next year.

An application for switching to the simplified tax system is submitted to the tax office in 2 copies (for Moscow - in 3 copies), one of which, already marked as accepted, must be returned. It must be preserved. Read more about how to confirm the right of an entrepreneur or company to apply the simplified tax system here.

The procedure for switching to the simplified tax system

The legislation establishes certain deadlines within which the transition to the simplified tax system can be carried out, both when organizing a new business entity, and when moving from one taxation regime to another.

The transition can be done as follows:

When organizing a business from scratch, you can submit an application to the simplified tax system when registering an individual entrepreneur or LLC, along with the submission of the relevant documents.
If such an application was not provided when registering a business, then the Tax Code of the Russian Federation allows these economic entities to send this document to the Federal Tax Service at their location within a month (30 days). In this case, compliance with the criteria is not checked, since the organizations have not yet carried out their activities.
To switch from an existing regime to the simplified tax system, tax legislation establishes the deadline for filing an application for the simplified tax system no later than December 31 of the previous year in which the business entity begins to apply it. With this option, the application for simplification must contain such indicators as revenue and residual value of fixed assets as of October 1 of the year preceding the start of the preferential regime. These values are compared with the standards, and if they are less, then the company has the right to apply preferential treatment.
Former UTII payers can also switch to the simplified tax system; to do this, they must send a notification about this at the beginning of the month in which the use of the imputation was discontinued.

You can voluntarily change the simplified regime to another only at the end of the year.
If during work the established indicators are exceeded, then from the month of their excess it is necessary to switch from the simplified tax system to the OSNO. An application for transition to the simplified tax system is submitted electronically or in person by a representative of the company. To complete it, form 26.2-1 approved by order of the Federal Tax Service is used.

Notice deadlines

For registered individual entrepreneurs or LLCs, a notification can be submitted:

immediately along with other documents upon submission;
within 30 days from the date of registration of an individual entrepreneur or LLC.

Prepare an application for the simplified tax system when registering individual entrepreneurs and LLCs for free

For existing individual entrepreneurs or LLCs, a notification can be submitted:

in case of a voluntary transition from another taxation system (or the opening of a new type of activity for which it is planned to apply the simplified tax system) - from October 1 to December 31 (then the simplified tax system can be applied from January 1).

When and how to apply for the simplified tax system for 2021 for individual entrepreneurs?

The transition to the simplified tax system is carried out through a notification procedure, when the entrepreneur notifies the tax authority of his decision and submits the corresponding document. If the notification was not sent, then the general taxation system is applied to the entrepreneur.

You can submit an application about your desire to switch to the simplified tax system:

For new entrepreneurs:

simultaneously with form P21001 for registration of a citizen as an individual entrepreneur;
within 30 days from the date of registration of an individual entrepreneur or LLC.

Let's look at an example . When registering, the individual entrepreneur did not provide notice of the transition to the simplified system. The documents were submitted on August 20, and the notification was already on September 15. The deadline established by law has been met. Therefore, the simplified regime will apply from the date of registration, i.e. from August 20.

The most convenient option for submitting a notification is simultaneously with the main individual entrepreneur registration package. But in large cities this can cause difficulties, since documents are accepted at one address, and they are registered at the entrepreneur’s registered address. The application for “simplified” status is accepted by the Federal Tax Service, where he is registered.

For this purpose, a 30-day period is given for the individual entrepreneur to receive the certificate and submit a notification to the address indicated in it. But most often the tax authorities accept it together with form P21001.

For existing individual entrepreneurs. When changing the tax regime to a simplified one, you will need to submit a notification in the period from October 1 to December 31 of the current year (clause 1 of Article 346.13 of the Tax Code) so that the simplified tax system will be applied next year from January 1.

Sample filling in 2021

note

that in the paragraph – “Taxpayer Identification”, the number “1” will only appear if you are going to submit an application simultaneously with documents for registration; number “2” - if you submit a document within thirty days from the date of registration, or when transferring from the UTII system; number “3” – when switching from other taxation systems, except for UTII.

Free tax consultation

Sample for individual entrepreneurs and LLCs submitting an application along with documents for registration

Sample for individual entrepreneurs and LLCs submitting an application within 30 days after registration or when switching from UTII

Sample for individual entrepreneurs and LLCs switching from other taxation systems (except UTII)

Application form for simplified tax system

An application, or more precisely, a notice of application of the simplified tax system is an official document published in the order of the Federal Tax Service of Russia dated November 2, 2012 N MMV-7-3 / [email protected] All forms approved by this order are relevant in 2021. You can fill it out on the nalog.ru resource, in legal reference systems or on our website.

Please ensure that the downloaded form contains the following details:

barcode with numbers 0360 3017 in the upper left corner;
indication of the form according to KND 1150001 in the upper right corner.

The application form is the same for all payers of the simplified system: for individual entrepreneurs and organizations, as well as for both versions of the simplified tax system “Income” or “Income minus expenses”.

Create a notification about the transition to the simplified tax system (free)

Content

Form of notification of transition to the simplified tax system (form 26.2-1)
Deadlines for filing and samples for filling out notifications in 2021 when registering an individual entrepreneur or LLC
Submission of notification within 30 days from the date of registration or when switching from UTII
Transition to the simplified tax system starting next year

Adviсe

If you plan to switch to a simplified taxation system (STS) or “simplified tax system” from the moment of registration of an LLC or individual entrepreneur, you must submit a notification to the tax office at the time of registration or within 30 days after registration. Otherwise, you will have to wait until the beginning of next year to switch to the simplified tax system.

Notification of the transition to the simplified tax system is submitted on form 26.2-1, the form for individual entrepreneurs and LLCs is the same. The procedure for filling out depends only on the moment when you submit the notification - at the time of business registration, within 30 days after it, or before the start of the next year.

How to notify the Federal Tax Service about the application of the simplified tax system from 2021

In order for the transition to the simplified tax system to take place on time, you need to submit a notification in form No. 26-2.1. If you submit an incorrect application in 2020, you will have to wait for the transition and pay taxes under the OSN for another year.

In the notification you need to indicate the Federal Tax Service code and fill out the “ Taxpayer Identification ” field:

entrepreneurs who switch to the simplified tax system upon registration - code1
;
newly created companies, as well as those who switch to simplified UTII - code 2
;
entrepreneurs who switch to the simplified tax system from other tax regimes - code 3
.

The entrepreneur also fills out the field “ Switches to a simplified taxation system ” in the notification:

new individual entrepreneurs and organizations put the code 2
;
those who switch to the simplified tax system from other modes - code 1
;
those who have lost the right to UTII indicate the code 3
.

Then the applicant indicates the amount of income for nine months without VAT, as well as the residual value of fixed assets as of October 1 of the current year.

The notification can be submitted to the tax office in person, by mail or through the MFC. The notification is submitted at the location of the organization or the place of residence of the individual entrepreneur.

The document can be drawn up on paper or in electronic form, approved by Order of the Federal Tax Service No. MMV-7-6 / [email protected] dated November 16, 2012.

So, there is no need to wait for confirmation from the Federal Tax Service on the application of the simplified tax system. Having notified the tax office, you can apply the simplified regime as long as the business meets its criteria. Read about these criteria in the article “Who can apply the simplified tax system in 2021?”

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January 17, 2021 14598

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Form of notification of transition to the simplified tax system (form 26.2-1)

You can fill it out on your computer, fill it out by hand, or generate an automatically completed notification in our service.

Notification of transition to simplified tax system

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Requirements for filling out an application

When filling on a computer, use Courier New font, size 18 pt.
Please fill out by hand using black ink and block letters only.
The notice must be signed in the presence of a Federal Tax Service inspector. This can be done either by an entrepreneur or by the head of an LLC. Other persons, including the founders of the LLC, have the right to sign only if they have a power of attorney.
Officially, 2 copies are required, but we recommend preparing one additional one.

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